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IRS Employee Plans News, Special Edition, February 17, 2005 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Feb. 17, 2005
2 pages. Excerpt: The IRS has just released Rev. Proc. 2005-16, announcing that it is accepting applications for opinion and advisory letters for defined contribution pre-approved plans (Master & Prototype (M&P) and Volume Submitter (VS) plans) that take into account the requirements of EGTRRA, and other changes in qualification requirements and guidance. The submission period for these plans ends on January 31, 2006.
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