| If the Plan is - | Initial Submission Period | Initial Remedial Amendment Cycle Ends (i.e., EGTRRA RAP) | Second Cycle Submission Period | Second 6-Year Remedial Amendment Cycle | |
| Defined Contribution | Mass submitter lead and specimen plans |
02/17/2005 |
04/30/2010 |
02/01/2011 |
02/01/2011 |
| Non-mass submitter plans (including word-for-word identical adopter and minor modifier applications) |
02/17/2005 |
04/30/2010 |
02/01/2011 |
02/01/2011 |
|
| Defined Benefit | Mass submitter lead and specimen plans |
02/01/2007 |
04/30/2012 |
02/01/2013 |
02/01/2013 |
| Non-mass submitter plans (including word-for-word identical adopter/minor modifier applications) |
02/01/2007 |
04/30/2012 |
02/01/2013 |
02/01/2013 |
|
*Pre-Approved Plan Program Expanded to Include Cash Balance Plans and ESOPs
**may be extended