Use these VCP submissions kits to make a VCP submission to the IRS in accordance with Revenue Procedure 2021-30PDF. Pre-approved plans Pre-approved defined contribution plans - including 401(k), profit-sharing and other defined contribution plans - sponsors who missed the April 30, 2016, deadline Pre-approved defined benefit plans - sponsors who missed the April 30, 2012, EGTRRA plan adoption deadline Pre-approved defined contribution plans - including 401(k), profit-sharing and other defined contribution plans - sponsors who missed the April 30, 2010, EGTRRA plan adoption deadline Money purchase and target benefit plans Money purchase and target benefit plans - plan sponsors who failed to make timely required contributions Other Plan sponsor not eligible to sponsor a SIMPLE IRA plan - plan sponsors who aren’t eligible to maintain a SIMPLE IRA plan
