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 07/31/2020** 8/01/2020 to 07/31/2021*** 01/31/2025 *the start date for the third cycle timely submission period for defined contribution plans was delayed to 10/02/2017 by Revenue Procedure 2017-41 and the end date was extended to 12/31/2018 by Revenue Procedure 2018-42. **the deadline to adopt a second cycle DB plan restatement was delayed from 04/30/2020 by Announcement 2020-35 which modified Announcement 2018-05. ***the start date for the third cycle timely submission period for defined benefit plans was delayed from 02/01/2019 per Revenue Procedure 2020-10 and Announcement 2018-05. Additional resources Apply for an Opinion or Advisory Letter - Pre-Approved Retirement Plans
