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403(b) Plan Pre-approval Program: Some Issues and Answers
Wolters Kluwer Law & Business / ftwilliam.com 
[Guidance Overview] May 9, 2013
"It is very hard to predict when pre-approved plans will be available in the marketplace. We expect it will be at least a few years until plans are approved by IRS (all mass submitter plans are typically approved on the same day). That approval opens the window for restatements. The applications for pre-approval currently open June 28, 2013 and are due April 30, 2014.... Once documents are approved, the restatement window will be 'in excess of one year'."
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