Bulletin No. 2007-28 July 9, 2007

Rev. Proc. 2007–44, page 54. Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005–66, containing the Service’s procedures for issuing determination letters pursuant to section 401(a) of the Code with respect to a staggered remedial amendment period system both for plans that are and are not pre-approved, is clarified, modified, and superseded. Rev. Proc. 2005–16 modified.

Announcement 2007–61, page 84. Pre-approved defined benefit plans; GUST amendments . This announcement states that the program for GUST amendments for pre-approved defined benefit plans is being closed.