| Plan Type | Initial Timely Submission Period | Initial RAC Ends | Second Cycle Timely Submission Period | Second RAC Ends | Third Cycle Timely Submission Period | Third RAC 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*** | |
| IRC 403(b) | 06/28/2013 to 04/30/2015**** | 06/30/2020***** | 05/02/2022 to 05/01/2023 |
*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 Notice 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.
**** For 403(b) plans, the initial submission period end date was extended from 04/30/2014 by Revenue Procedure 2014-28.
*****For 403(b) plans, the initial RAC was delayed from 03/31/2020 by Notice 2020-35.