PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2000-27 also provided that until further notice applicants could continue to¶
request either of two types of limited scope determination letters which take into account either none of the requirements of GUST or only those changes that are first effective in plan years beginning before January 1, 1999. These letters are referred to as pre-GATT and GUST I letters, respectively. Effective with respect to applications that are filed after March 3, 2001, the Service will no longer accept pre-GATT and GUST I determination letter applications for individually-designed plans, including volume submitter plans. With respect to master and prototype (M&P) plans, determination letters will take into account the changes made by GUST to the extent the M&P sponsor has amended the plan for GUST and received a favorable opinion letter.
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