SECTION 18. EXTENSION OF THE

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.

July 9, 2007 69 2007–28 I.R.B.

.02 In general, sponsors of M&P plans and practitioners maintaining VS plans

(1) Defined Contribution Plans

must apply for new opinion or advisory letters for the plans every six years, according to the following schedule:

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 January 31, 2008

.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.