Extension of Period to Submit Opinion Letter Application for Pre-Approved Defined Contribution Plan

Document Excerpt
This revenue procedure modifies Rev. Proc. 2017-41, 2017-29 I.R.B. 92, to extend the deadline for submitting on-cycle applications for opinion letters for pre-approved defined contribution plans for the third six-year remedial amendment cycle to December 31, 2018. Under Rev. Proc. 2017-41, this submission period is scheduled to expire on October 1, 2018.

Link

https://www.irs.gov/pub/irs-drop/rp-18-42.pdf

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