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Rev. Proc. 2020-10

SECTION 1. PURPOSE

Internal Revenue Bulletin 2020-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides that the third six-year remedial amendment cycle for pre-approved defined benefit plans begins on May 1, 2020, and ends on January 31, 2025. It further provides that the on-cycle submission period for providers to submit applications for opinion letters for pre-approved defined benefit plans begins on August 1, 2020, and ends on July 31, 2021.

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▸Contents — Internal Revenue Bulletin 2020-2
Internal Revenue Bulletin 2020-2

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