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Part IV : Items of General Interest

By United States Department of the Treasury

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Book Id: WPLBN0000234418
Format Type: PDF eBook
File Size: 0.1 MB
Reproduction Date: 2006

Title: Part IV : Items of General Interest  
Author: United States Department of the Treasury
Volume:
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collections: Government Library Collection, U.S. Department of the Internal Revenue Service
Historic
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service

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Service, I. R. (n.d.). Part IV : Items of General Interest. Retrieved from http://community.worldlibrary.net/


Excerpt
Excerpt: Generally, an employer who, by the end of the 2001 plan year (December 31, 2001, for calendar-year plans), either adopts or certifies its intent to adopt a timely submitted M&P plan or volume submitter specimen plan will have until the later of December 31, 2002, or 12 months after the date of the last opinion or advisory letter issued to the M&P plan sponsor or volume submitter practitioner to adopt the GUST-approved plan. An M&P plan or volume submitter specimen plan is timely submitted if an application for a GUST opinion or advisory letter for the plan was filed by December 31, 2000. An employer who does not so adopt or certify its intent to adopt a timely submitted M&P plan or volume submitter specimen plan must amend its plan for GUST by the end of the 2001 plan year.

 

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