When submitting a nonstandardized plan document to the IRS for a determination letter, should the EGTRRA amendment be included?
Rev. 07/03/03, E-mail Alert 2003-12

Generally, no. The IRS has stated that the determination letter program will not issue rulings on EGTRRA until 2005, at the earliest. If the EGTRRA amendment is included in the submission, it may delay the issuing of the plan's GUST letter, and the determination letter will be silent regarding the EGTRRA provisions of the plan. However, if the plan is terminating, the EGTRRA amendment must be included as part of the determination letter submission.