What is the deadline to provide the GUST Summary Plan Description (SPD) to plan participants and beneficiaries?
Rev. 10/23/03, E-mail Alert 2003-20

An SPD must be provided within 210 days after the end of the plan year in which a restatement or amendment becomes effective. For example, if the GUST amendment became effective January 1, 2003, the deadline for providing the GUST SPD is no later than 210 days into 2004 (i.e., July 28, 2004).