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Determination, Opinion & Advisory Letters - 6-Year Cycle for Pre-Approved Plans

If the Plan is - Initial Submission Period Initial Remedial Amendment Cycle Ends (i.e., EGTRRA RAP) Second Cycle Submission Period Second 6-Year Remedial Amendment Cycle
Defined Contribution Mass submitter lead and specimen plans

02/17/2005
to
01/31/2006

04/30/2010

02/01/2011
to
04/02/2012

02/01/2011
to
01/31/2017

Non-mass submitter plans (including word-for-word identical adopter and minor modifier applications)

02/17/2005
to
01/31/2006

04/30/2010

02/01/2011
to
04/02/2012

02/01/2011
to
01/31/2017

Defined Benefit Mass submitter lead and specimen plans

02/01/2007
to
01/31/2008

04/30/2012

02/01/2013
to
02/02/2015

02/01/2013
to
01/31/2019

Non-mass submitter plans (including word-for-word identical adopter/minor modifier applications) 

02/01/2007
to
01/31/2008

04/30/2012

02/01/2013
to
02/02/2015

02/01/2013
to
01/31/2019

Additional resources

 

Page Last Reviewed or Updated: 27-Jan-2014