Internal Revenue Bulletin:  2010-15 

April 12, 2010 


Table of Contents

Announcement 2010-20 Announcement 2010-20

This document announces that the Service will soon issue opinion and advisory letters for pre-approved (i.e., master and prototype (M&P) and volume submitter (VS)) defined benefit plans that were restated for the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) and other changes in plan qualification requirements listed in Notice 2007-3 (“the 2006 Cumulative List”) and that were filed with the Service. The Service expects to issue the letters on March 31, 2010, or, in some cases, as soon as possible thereafter. A plan that receives a favorable letter with respect to its restatement for EGTRRA and the 2006 Cumulative List is referred to as an “EGTRRA-approved plan.” Employers using these pre-approved plan documents to restate a plan for EGTRRA and the 2006 Cumulative List will be required to adopt the EGTRRA-approved plan document by April 30, 2012. The Service will accept applications for individual determination letters submitted by adopters of these pre-approved plans starting on May 1, 2010.

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