Will Governmental 457 plans need to be updated the end of the GUST RAP?

Will they need to file for determination letters and does state law play a role in determining if they need a determlnation letter?

No remedial amendment period is provided for 457(B) plans. Thus, at least in theory, all amendments have to be made before the period to which they relate.

Also, determination letters are not available for 457(B) plans. In some instances, a 457(B) plan will apply for a ruling on its status, but this is much less common than getting a determination letter on a qualified plan. You'd have to look at individual state and local laws, but I am not aware of any that require obtaining a ruling on a 457(B) plan.