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 *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 Additional resources Apply for an Opinion or Advisory Letter - Pre-Approved Retirement Plans
