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Internal Revenue Bulletin:  2014-7 

February 10, 2014 


Table of Contents

Announcement 2014–4Announcement 2014–4

This announcement extends to February 2, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans’ second six-year remedial amendment cycle. The submission period for these applications was scheduled to expire on January 31, 2014. This extension applies to defined benefit mass submitter lead and specimen plans, word-for-word identical plans, master and prototype minor modifier placeholder applications, and non-mass submitter defined benefit plans. Rev. Proc. 2007–44, Rev. Proc. 2011–49 are modified.

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