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

 

 

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.

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