SECTION 16. SCHEDULES FOR

THE SECOND AND THIRD SIX- YEAR REMEDIAL AMENDMENT CYCLES

.01 The table in this section 16 sets forth the schedules for the second and third six-year remedial amendment cycles for pre-approved defined contribution and defined benefit plans. Subsequent cycles will continue on six year intervals.

Schedule(s) of Second and Third Six-Year Remedial Amendment Cycles

If the plan is - The second six-year remedial amendment cycle began on

And ends on

Defined Contribution February 1, 2011 January 31, 2017

Defined Benefit February 1, 2013 January 31, 2019

If the plan is - The third six-year remedial amendment cycle begins on

And ends on

Defined Contribution February 1, 2017 January 31, 2023

Defined Benefit February 1, 2019 January 31, 2025

Bulletin No. 2016–29 145 July 18, 2016

.02 In general, sponsors of M&P plans and practitioners maintaining VS plans must apply for new opinion or advisory letters for the plans every six years. The submission period for pre-approved defined contribution plans during the third six-year remedial amendment cycle would ordinarily begin February 1, 2017, and end January 31, 2018 (on-cycle submission period). However, pursuant to this section 16.02, the on-cycle submission period for M&P sponsors and VS practitioners to submit pre-approved defined contribution plans for opinion or advisory letters during the third six-year remedial amendment cycle will begin August 1, 2017, and end July 31, 2018. .03 If necessary, the IRS may revise the schedules described in this section 16 to respond to changing circumstances and the needs of plan sponsors. The IRS will announce any such revisions and the timing of the submission periods within each cycle in future guidance published in the Internal Revenue Bulletin.