Can an individually drafted 401(a) plan be updated for GUST by plan amendment rather than a complete plan restatement?

I know someone who is amending (rather than restating) for terminating plans, but for an ongoing plan, I think it would be better to restate, although I'm not sure that that's necessarily required.

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LKP

I agree that I would prefer to restate, but I do not believe it is required (ie, you can amend an individually-designed plan for the tax law changes).

I received an FDL this week on a money purchase plan that had been amended for GUST. I also, however, have received a handful of FDLs that include GUST approval and the plans have not even been amended for GUST yet. It's hard for me to remain confident that the IRS will not change its mind and start requiring restatements. If anyone else has received an FDL on a plan that has been updated for GUST through a plan amendment rather than a complete restatement, please let me know.

So the IRS is accepting Requests for Determination Letters with respect to the amendment of qualified plans regarding all aspects of the GUST changes? My previous understanding was that the IRS was not prepared to issue determination letters on full GUST review. Did I miss the Rev. Proc. opening the determination letter program with respect to full review under GUST??

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