Rev. Proc. 2023-37 describes a recurring remedial amendment cycle system
Section 4. Determination Letter
Internal Revenue Bulletin 2026-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Program for an Adopter of a Cycle 4 Defined Contribution Qualified Pre- approved Plan
An adopting employer of a newly approved defined contribution qualified pre-approved plan may apply for an individual determination letter (if otherwise eligible) during the period beginning October 1 , 2026, and ending September 30, 2028. Additional information regarding individual determination letter applications for pre-approved plans, including guidance on employer eligibility to apply for a determination letter for a pre-approved plan and the requirements for applications filed on Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans (or Form 5300, Application for Determination for Employee Benefit Plan, if applicable), may be found in Rev. Proc. 2026-4, 2026-1 IRB 160, including sections 8, 12, and 13.
1 The terms “remedial amendment cycle,” “qualified pre-approved plan,” “section 403(b) pre-approved plan,” “adopting employer,” and “employer adoption window” have the same meaning as “Remedial Amendment Cycle,” “Qualified Pre-approved Plan,” “Section 403(b) Pre-approved Plan, “Adopting Employer,” and “Employer Adoption Window” as used in sections 4.01(17), 4.02(2), 4.03(7), 4.01(1), and 4.01(6) of Rev. Proc. 2023-37, respectively.
August 24, 2026 214 Bulletin No. 2026–35
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