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Eps to Improve Employee Plans Determination Letter Process page 9 GUST Determination Letters for Merged Plans page 10 Volume Submitter Plans and Announcement 2001-77 Employee Plans Responds with Disaster Relief On November 15, 2001, Employee Plans issued a Special Edition to alert the employee plans community to the release of Revenue Procedure 2001-55 which extends the GUST remedial amendment period under Section 401(b) of the Code for qualified retirement plans. page 11 Individualized Amendm.

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