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Text of Rev. Proc. 2005-66 -- Staggered Remedial Amendment Period Revenue Procedure (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 10, 2006
31 pages. Excerpt: Rev. Proc. 2005-66 describes the new remedial amendment cycles that apply to pre-approved and individually designed plans. The IRS is accepting applications for Cycle A individually designed plans beginning 02/01/06 and ending 1/31/07 (postmark date). The deadline for defined contribution pre-approved plan applications ended on 1/31/06. Information on the updated submission process is provided.

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