SECTION 16. FILINGS MADE AFTER THE SUBMISSION PERIOD

.01 In general . Except as set forth in section 16.02, for an application for an Opinion Letter (including that of a minor modifier adopter of a Mass’s Submitter plan) that is submitted after the applicable Submission Period for a Cycle but before the beginning of the Employer Adoption Window for that Cycle, the IRS generally will not review the application until it has reviewed and processed all applications submitted during that Cycle’s Submission Period. However, the IRS may, in its discretion, determine whether the processing of filings made after the Submission Period may be prioritized and accelerated. The IRS will not accept applications for a Cycle that are submitted during or after that Cycle’s Employer Adoption Window.

Bulletin No. 2023–51 1533 December 18, 2023

.02 Exception for identical adopter . An application for an Opinion Letter for a plan that is word-for-word identical to a Mass Submitter Pre-approved Plan is not treated as made after the Submission Period merely because it is submitted after the end of the applicable Submission Period for a Cycle. Applications for a plan that is word-for-word identical to a Mass Submitter’s Pre-approved Plan for a Cycle may be submitted until the IRS informs the Mass Submitter that word-for-word identical applications will no longer be accepted, which is expected to be shortly before the issuance of Opinion Letters for the next Cycle.