Retirement Plans FAQs Regarding EGTRRA Determination Letter Program for Pre-Approved Plans - FAQ #3
Is the end of the applicable two-year adoption period (April 30, 2010, for pre-approved defined contribution plans, or April 30, 2012, for pre-approved defined benefit plans) also the deadline for filing a determination letter application?
Yes. The end of the applicable two-year adoption period is the end of the applicable six-year remedial amendment cycle. In order to preserve the ability to adopt retroactive remedial amendments that may be required for a favorable determination letter, an employer that wants such a letter for a plan that is under the six-year cycle must submit a determination letter application for the plan by the end of the applicable