Rev. Proc. 2023-37 describes a recurring remedial amendment cycle system
Section 3. Deadline for Employer
Internal Revenue Bulletin 2026-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Adoption of Cycle 4 Defined Contribution Qualified Pre-approved Plans
The end of Cycle 4 for defined contribution qualified pre-approved plans is September 30, 2028. An adopting employer that has a defined contribution qualified pre-approved plan that is eligible for the remedial amendment cycle system under section 5 of Rev. Proc. 2023-37, and that adopts a newly approved pre-approved plan on or before September 30, 2028, will be considered to have adopted the plan within Cycle 4.
Get a plain-English answer with a citation back to this text.
Ask AI about this code