GUST Deadline for Master and Prototype and Volume Submitter Plans Extended -- Again!

On August 28, 2003, the IRS released Revenue Procedure 2003-72 (RP 72) which extends (again) the GUST* amendment deadline for certain master and prototype (M&P) and volume submitter (VS) plans from September 30, 2003 to January 30, 2004. RP 72 also extends the deadline for adoption of certain amendments to comply with final and temporary regulations under § 401(a)(9) of the Internal Revenue Code (the "Code"), relating to required minimum distributions.

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