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Pre-Approved Defined Benefit Plans: Revised IRS Application Forms and LRMs
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 8, 2013
"On February 1, 2013, the IRS began accepting applications for opinion and advisory letters for pre-approved defined benefit (DB) plans for the second 6-year remedial amendment cycle. Sponsors and practitioners should use Form 4461-A (Rev. 3-2013), Attachment 1-A, and Form 8717-A (Rev. 2-2013) when submitting a pre-approved DB plan to the IRS."
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