SECTION 18. EXTENSION OF THE
Internal Revenue Bulletin 2005-37 · 2026-10-03 edition · updated 2026-10-04 · United States
EGTRRA REMEDIAL AMENDMENT PERIOD AND SCHEDULE OF NEXT SIX-YEAR REMEDIAL AMENDMENT CYCLE
.01 The end of the initial remedial amendment cycle (that is, EGTRRA remedial amendment period) as extended in section 6 is illustrated in the following chart. The chart also provides the end dates (unless otherwise provided by the Service) of the next six-year remedial amendment cycle.
Extension of the EGTRRA Remedial Amendment Period and Schedule of Next Six-Year Remedial Amendment Cycle
| If the plan is — | The last day of the initial cycle (i.e., EGTRRA remedial amendment period) is — |
The next six-year remedial amendment cycle ends on — |
|---|---|---|
| Defined Contribution | January 31, 2011 | January 31, 2017 |
| Defined Benefit | January 31, 2013 | January 31, 2019 |
.02 In general, sponsors of M&P plans and practitioners maintaining volume sub
mitter plans must apply for new opinion or advisory letters for the plans every six years, according to the following schedule:
2005–37 I.R.B. 520 September 12, 2005
(1) Defined Contribution Plans
Initial EGTRRA application due - Next application due
Non-Mass Submitter Sponsors and Practitioners, Word-for-Word Identical Adopters, and M&P Minor Modifier Placeholder Applications:
February 17, 2005 through January 31, 2006
Mass Submitters and National Sponsors:
February 17, 2005 through January 31, 2006
(2) Defined Benefit Plans
February 1, 2011 through January 31, 2012
February 1, 2011 through October 31, 2011
Initial EGTRRA application due - Next application due
Non-Mass Submitter Sponsors and Practitioners, Word-for-Word Identical Adopters and M&P Minor Modifier Placeholder Applications
February 1, 2007 through January 31, 2008
Mass Submitters and National Sponsors:
February 1, 2007 through October 31, 2007
.03 In accordance with section 7 of this revenue procedure, the end of a plan’s EGTRRA remedial amendment cycle is the time by which an employer adopts the approved plan by the end of the deadline as announced by the Service. An adopting employer that timely adopts the approved plan will be treated as having adopted the plan within the employer’s six-year remedial amendment cycle.
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