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with regard to the amendment. [Rev. Proc. 99-23,
1999-1 C.B. at 920-923.]
Rev. Proc. 99-23, supra, was subsequently modified by Rev.
Proc. 2000-27, 2000-1 C.B. 1272. Rev. Proc. 2000-27, supra,
provides, in pertinent part, as follows:
SECTION 1. PURPOSE
.01 * * * This [revenue] procedure * * * extends
until the last day of the first plan year beginning on
or after January 1, 2001, the remedial amendment period
under sec. 401(b) of the Code for amending plans for
GUST * * *
.02 The term “GUST” refers to the following:
1 the Uruguay Round Agreements Act, Pub. L.
103-465 (“GATT”);
2 the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub. L. 103-353
(“USERRA”);
3 SBJPA;
4 the Taxpayer Relief Act of 1997, Pub. L. 105-34
(“TRA ‘97"); and
5 the Internal Revenue Service Restructuring and
Reform Act of 1998, Pub. L. 105-206 (“RRA ‘98").
SECTION 2. BACKGROUND
* * * * * * *
.03 Under sec. 401(b), plan sponsors have a
remedial amendment period in which to adopt GUST plan
amendments. Rev. Proc. 99-23, 1999-16 I.R.B. 5,
provides that the GUST remedial amendment period for
nongovernmental plans ends on the last day of the first
plan year beginning on or after January 1, 2000. * * *
The end of the GUST remedial amendment period is the
deadline for making all GUST plan amendments, including
plan amendments reflecting the repeal of sec. 415(e)
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