SECTION 5. EXTENSION OF TIME

FOR AMENDING PLANS TO COMPLY WITH CRA

.01 The time for amending a plan to comply with CRA is extended to the latest of the end of the first plan year beginning on or after January 1, 2002, the end of the plan’s GUST remedial amendment period, or June 30, 2003.

.02 Upon resolution of a determination letter application filed under the procedures in Rev. Proc. 2002–35, the Service will refund without interest the fee paid under section 3.04 of that procedure if it determines that, except for CRA, the plan was otherwise amended for GUST within the plan’s GUST remedial amendment period.