SECTION 3. EXTENSION OF GUST

REMEDIAL AMENDMENT PERIOD UNDER REV. PROC. 2000–20

If the requirements for the extension of the GUST remedial amendment period under section 19 of Rev. Proc. 2000–20, as modified, are satisfied, the GUST remedial amendment period for the employer’s plan will not end before the later of September 30, 2003, or the end of the 12th month beginning after the date on which the Service issues a GUST opinion or advisory letter for the pre-approved plan. This extension also applies to the TRA ’86 remedial amendment period in the case of a governmental or nonelecting church plan that qualifies for extension of the GUST remedial amendment period under Rev. Proc. 2000–20.