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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)	Next Submission Period	Next 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 10/31/2011	02/01/2011 to 01/31/2017
Defined Contribution	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 10/31/2013	02/01/2013 to 01/31/2019
Defined Benefit	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 01/31/2014	02/01/2013 to 01/31/2019

Also see:

Announcement 2012-3, December 22, 2011 - Deadline to Submit Opinion and Advisory Letter Applications for Pre-approved Defined Contribution Plans is Extended to April 2, 2012
Employee Plans News - March 23, 2011 - New 6-Year Cycle for Pre-Approved Defined Contribution Plans

Page Last Reviewed or Updated: 12-Dec-2012