Determination, Opinion & Advisory Letters - 6-Year Cycle for Pre-Approved Plans

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If the Plan is - Initial Timely Submission Period Initial Remedial Amendment Cycle Ends (i.e., EGTRRA RAP) Second Cycle Timely Submission Period Second 6-Year Remedial Amendment Cycle Ends Third Cycle Timely Submission Period Third 6-Year Remedial Amendment Cycle Ends
Defined Contribution

02/17/2005
to
01/31/2006

 04/30/2010 02/01/2011
to
04/02/2012		 04/30/2016 10/02/2017 to 12/31/2018** 01/31/2023
Defined Benefit  02/01/2007
to
01/31/2008		 04/30/2012 02/01/2013
to
10/30/2015*		 04/30/2020 02/01/2019*** 01/31/2025

 

*Pre-Approved DB Plan Program Expanded to Include Cash Balance Plans Resulting in an Extension to the Timely Submission Period

**third cycle timely submission period for DC plans was changed by Revenue Procedure 2018-42

***start date to the third cycle timely submission period for DB plans will be delayed per Announcement 2018-05
 

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Page Last Reviewed or Updated: 18-Jun-2019