Internal Revenue Bulletin:  2012-4 

January 23, 2012 

EMPLOYEE PLANS


Table of Contents

Announcement 2012-3 Announcement 2012-3

This announcement extends to April 2, 2012, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined contribution plans for the plans’ second six-year remedial amendment cycle. Under Rev. Proc. 2007-44, 2007-2 C.B. 54, and Rev. Proc. 2011-49, 2011-44 I.R.B. 608, the submission period for these applications was scheduled to expire on January 31, 2012. Rev. Procs. 2007-44 and 2011-49 modified.


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