This may seem like a stupid question, but here goes...

If you have a certification signed on February 25, 2002, and you are just now amending for GUST, do you still enter the first day of the plan year in 2002 as the effective date of the amendment, or do you now have to enter 2003 because the adoption agreement will be signed in 2003.

Thanks for any help.

The effective date really depends on your document. For example, our documents date reference those retroactive GUST provisions appropriately and allow the restatement effective date to be 1/1/03 for a calendar year plan. I have seen some that require the effective date be back to the first plan year beginning in 1997.