Rev. Proc. 2016-37 and Rev. Proc.
Internal Revenue Bulletin 2023-9 · 2026-10-03 edition · updated 2026-10-04 · United States
2017-41 provide that when the review process for a cycle of pre-approved plans has neared completion, the IRS will announce the date by which an adopting employer must adopt a newly approved plan. Depending on the date the review process is completed, an adopting employer will have approximately two years to adopt a newly approved plan and, if otherwise eligible, apply for an individual determination letter.
Deadline for Employer Adoption of Newly Approved Plans
The end of the third six-year remedial amendment cycle for pre-approved de
Bulletin No. 2023–9 501 February 27, 2023
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