What is the CRA and is it in my McKay Hochman's GUST Plan Document?
Rev. 05/17/02

The Community Renewal Tax Relief Act of 2000 (CRA) requires plans to be amended to include qualified transportation fringe benefits. This provision needs to be included in the definition of compensation in the plan document. The relevant Internal Revenue Code citation is 132(f)(4). We have already included this in our GUST Plan Document.