Announcement 2023-6, page 501.

This announcement notifies the public that the IRS intends to issue opinion letters on February 28, 2023, or, in some cases, as soon as possible thereafter, for pre-approved defined benefit plans that were updated for changes in plan qualification requirements listed in Notice 2020-14 and that were filed with the IRS during the third six-year remedial amendment cycle for pre-approved defined benefit plans. This announcement also notifies the public of the date by which an adopting employer intending to maintain a pre-approved defined benefit plan for the third six-year cycle must adopt a newly approved plan, and announces the beginning and ending dates of the period during which an adopting employer may file for an individual determination letter under the third six-year remedial amendment cycle.