Are there any Gust provisions that apply to local government defined benefit plans other than USERRA?

Here's what I've come up with so far, in terms of GUST changes other than USERRA which apply to defined benefit plans of local governments. Of course, not all of these require plan amendments, as some of them are merely changes in the effect of certain events:

1. New or Amended Provision: A plan is not required to obtain a copy of a determination letter in order to treat a rollover as from a qualified plan.
   Effective Date: Rollovers made after December 31,1997
   Statute and Guidance: TRA '97 § 1509, Prop. Treas. Reg. § 1.401(a)(31)-1, Prop. Treas. Reg. § 1.401©-2
   Law: TRA '97
   
2. New or Amended Provision: Defined contribution/defined benefit aggregation under Code § 415(e)repealed
   Effective Date: Post-1999 limitation years
   Statute and Guidance: Code § 415(e)
   Law: SBJPA
   
3. New or Amended Provision: Change in required beginning date to April 1 following the later of (a) the year in which the employee attains age 70½ or (B) the year in which the employee retires
   Effective Date: Post-1996 plan years
   Statute and Guidance: Code § 401(a)(9)©, Prop. Treas. Reg. § 1.411(d)-4, Q&A 10, Notice 96-67, Ann. 97-24, Ann. 97-70, Notice 97-75
   Law: SBJPA
   
4. New or Amended Provision: 10% early distribution penalty does not apply to tax levy distributions
   Effective Date: Tax levy distributions after December 31, 1999
   Statute and Guidance: Code § 72(t)(2)(A)(vii)
   Law: RRA '98
   
5. New or Amended Provision: Five-year income averaging for lump sum distributions is repealed
   Effective Date: Post-1999 plan years
   Statute and Guidance: Code § 402(d)
   Law: SBJPA
   
6. New or Amended Provision: 15% excess distribution/excess accumulation taxes repealed
   Effective Date: Distributions received or deaths after December 31, 1996
   Statute and Guidance: Code § 4980A (repealed)
   Law: SBJPA, TRA '97
   
7. New or Amended Provision: Compensation definition: (a)Code § 415 definition of compensation includes deferrals and cafeteria plan reductions, though not 414(h)(2) pick-ups, (B) plan may elect not to include deferrals and cafeteria plan reductions for purposes of Code § 414(s), © family aggregation is eliminated, and (d) compensation limit is $160,000 for 1997 and 1998, and indexed thereafter
   Effective Date: Post-1997 plan years
   Statute and Guidance: Code § 415©(3), Code § 414(s)(2), Code § 401(a)(17)
   Law: SBJPA
   
8. New or Amended Provision: "Leased employee" definition changed to one who is "under primary direction or control by the recipient"
   Effective Date: Post-1996 plan years
   Statute and Guidance: Code § 414(n)(2)©
   Law: SBJPA
   
9. New or Amended Provision: $5,000 death benefit exclusion repealed
   Effective Date: Decedents dying after August 20, 1996
   Statute and Guidance: Code § 101(B)
   Law: SBJPA

Anyone got any additions or corrections to this?

In addition, SBJPA repealed the 415 comp. limit (Sec. 415(B)(1)(B) effective for plan years beginning after December 31, 1994. (See IRC 415(B)(11))

One more SBJPA change for government DB plans that is sort of related to the one Kathie Mitchell points out. In addition to providing that the 100% of comp limit does not apply to governmental DB plans, the SBJPA provides that the early retirement reduction in 415(B)(1)© and the 10 year phase in of the DB dollar limit in 415((B)(5) does not apply to certain disability and survivor benefits. This change, in 415(B)(2)(I) as added by the SBJPA, also applies to "years" beginning after Dec. 31, 1994. Presumably, "years" refers to limitation years?

What about the prohibition of rollovers of hardship withdrawals from elective deferrals from grandfathered plans? (And remember that after 12/31/2001, NO hardship distributions can be rolled over - this is no longer limited to just the ones attributable to employee pre-tax deferrals).

Has the deadline for compliance with GUST been extended beyond 12/31/2001 for governmental plans?

Are your small municipal plans restating their documents?