Announcement 2020-7, page 959.

Rev. Proc. 2017-41, 2017-29 I.R.B 92, sets forth procedures for providers of pre-approved plans to obtain opinion letters, once every six years, for qualified pre-approved

Finding Lists begin on page ii.

plans submitted with respect to the third (and subsequent) six-year remedial amendment cycles. This announcement states that 1) the IRS plans to issue opinion letters with regard to the third six-year remedial amendment cycle for pre-approved defined contribution plans by June 30, 2020 or soon thereafter, 2) the IRS will accept from an employer eligible to submit a determination letter request an application for an individual determination letter under the third sixyear remedial amendment cycle for pre-approved defined contribution plans from August 1, 2020 to July 31, 2022, and 3) an employer adopting a newly approved plan will be required to adopt the plan document by July 31, 2022.