GUST Restatement
As a result of changes to tax law in the United States, employers and retirement plan sponsors are required to complete new Adoption Agreements and restate their prototype qualified plans. In order for plans to maintain their qualified status, they must meet different statutory regulations.

Investopedia Says:
GUST comes from the combination of: General Agreements on Tariffs and Trade (GATT), the Uniformed Services Employment Rights Act of 1994 (USERRA), the Small Business Job Protection Act of 1996 (SBA-96), and the Taxpayer Relief Act of 1997 (TRA-97).

Related Terms:
General Agreement on Tariffs and Trade - GATT
Internal Revenue Service - IRS
Qualified Retirement Plan
Tariff
Taxes
Trade

• Qualified Distribution
• Qualified Dividend
• Qualified Domestic Institutional Investor (QDII)
• Qualified Domestic Institutional Investor (QDII)
• Qualified Eligible Participant (QEP)
• Qualified Higher Education Expense
• Qualified Institutional Buyer (QIB)
• Qualified Institutional Buyer (QIB)
• Qualified Joint And Survivor Annuity (QJSA)
• Qualified Opinion
• Qualified Retirement Plan
• Qualified Retirement Plan
• Qualified Savings Bond
• Qualified Special Representative Agreement (QSR)
• Qualified Special Representative Agreement (QSR)
• Qualified Terminable Interest Property (QTIP) Trust
• Qualified Terminable Interest Property (QTIP) Trust
• Qualified Trust
• Qualifying Disposition
• Qualifying Investment
• Qualifying Ratios
• Qualitative Analysis
• Quality Of Earnings
• Quality Spread Differential (QSD)
• Quality Spread Differential (QSD)