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Full Version: Any word on GUST Amendment deadlines for individually designed plans?
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LMalone
Rev. Proc. 2000-20 addressed the program for volume submitters, but it does not address the submission of individually-designed plans for full GUST review. I've read that the IRS expects to issue a procedure in the near future to address this. Has anyone seen anything? Is the deadline still 12/31/00 for calendar year, non-volume submitter plans?
Alonzo
Not yet. IRS has said informally they are "seriously considering" an extension of the remedial amendment period because of the delay in the full opening of the GUST process.

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