Does the effective date of my GUST restatement affect the GUST Appendix?
Yes. If your GUST restatement is effective for the plan year beginning in 2001, you will only need to address the 1996, 1997, 1998, 1999 and 2000 plan years in the GUST Appendix. If your GUST restatement is effective for the plan year beginning in 2002, the GUST Appendix will also have to cover the 2001 plan year. And if the GUST restatement is effective in 2003, the GUST appendix will also have to cover the 1996 thru 2002 plan years.
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