SECTION 4. EXTENSION OF TIME

TO FILE DETERMINATION LETTER APPLICATIONS

.01 An application for a determination letter for an eligible plan that is filed after the end of the plan’s GUST remedial amendment period but on or before January 31, 2004, will be deemed to have been filed within the plan’s GUST remedial amendment period for purposes of satisfying the conditions for the extension of the GUST remedial amendment period under Rev. Proc. 2000–20 as well as for purposes of § 1.401(b)–1(e)(3). Thus, the filing of a determination letter application by January 31, 2004, for an eligible plan will extend the plan’s GUST remedial amendment period through the 91 ^st day following issuance of a favorable determination letter.

.02 A plan is an eligible plan for purposes of this revenue procedure if the plan’s GUST remedial amendment period ends on or after September 30, 2003, and before January 1, 2004, and the plan satisfies either (i) the timely amendment requirements of section 5 or (ii) the streamlined compliance requirements of section 6.