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IRS Announcement 2012-3: Deadline to Submit Opinion and Advisory Letter Applications for Pre-approved DC Plans Extended to April 2, 2012 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 22, 2011
This announcement extends to April 2, 2012, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined contribution plans for the plans' second six-year remedial amendment cycle. Under Rev. Proc. 2007-44 ... and Rev. Proc. 2011-49 ... the submission period for these applications was scheduled to expire on January 31, 2012.

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