For plans that are not restating for GUST and EGTRRA until 2003 that used optional provisions of EGTRRA in 2002 such as the catch-up provision, what is the effective date of the EGTRRA amendment, 2002 or 2003?
Rev. 1/23/03, E-Mail Alert 2003-1

Because the optional provisions were used in 2002, the EGTRRA amendment's effective date for provisions used in 2002 is 2002 even if the plan was not updated until 2003.