IRS Meeting for Pre-Approved Plan Providers and Mass Submitters: Cycle 4 Defined Benefit (DB) Qualified Pre-Approved Plan Submissions

IRS [Internal Revenue Service]

The IRS is hosting a virtual meeting with pre-approved plan providers and mass submitters to discuss technical and procedural requirements for the upcoming Cycle 4 DB qualified pre-approved plan submission period.

(Announced in the July 7 edition of IRS Employee Plans News -- use the link below, and expand "July 7" to see the original announcement)

Who should attend

This meeting is intended for those providers and mass submitters who draft pre-approved plans and plan to apply for a Cycle 4 opinion letter under Revenue Procedure 2023-37 PDF. We anticipate this meeting will be mutually beneficial for the providers, mass submitters, and the IRS.

Register

Please send an email to Cameron.R.Kalchert@irs.gov by July 27, 2026 if you’re interested in attending and we’ll provide you with instructions for joining the meeting.

Additional information

Notice 2026-34 PDF. This notice sets forth the 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-Approved Plans (2026 Cumulative List).

Publication 6165, Defined Benefit Listing of Required Modifications and Information Package (LRM) PDF. Providers applying for IRS opinion letters for Cycle 4 defined benefit plans may use the updated and new sample plan provisions to draft or amend their plans.

More Information, How to Register