SECTION 3. THIRD SIX-YEAR

REMEDIAL AMENDMENT CYCLE AND ON-CYCLE SUBMISSION PERIOD FOR PROVIDERS OF PRE- APPROVED DEFINED BENEFIT PLANS

.01 The third six-year remedial amendment cycle for pre-approved defined ben

efit plans begins on May 1, 2020, and ends on January 31, 2025 (the same end date set forth in Rev. Proc. 2016-37).

.02 The on-cycle submission period for pre-approved defined benefit plan providers to submit applications for opinion letters with respect to the third sixyear remedial amendment cycle begins on August 1, 2020, and ends on July 31, 2021. .03 When the IRS review process for pre-approved defined benefit plans for the third six-year remedial amendment cycle has neared completion, the IRS will announce the date by which adopting employers must adopt the newly approved plans and, if they are otherwise eligible, apply for an individual determination letter.