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It's the End of the Determination Letter Program
Seyfarth Shaw LLPLink to more items from this source
[Guidance Overview]
Sept. 28, 2015

"While the deadline to adopt a Pension Protection Act [PPA] prototype or volume submitter plan is April 30, 2016 (i.e., fast approaching), a plan sponsor may choose to rely on its individually designed [PPA] letter (receiving effectively the same protections as adopting a [PPA] prototype or volume submitter plan) and delay any move to a prototype plan or volume submitter plan until the next deadline for adoption, which will likely be April 30, 2022. That gives sponsors of individually designed plans sufficient time to understand the impact of the determination letter program changes and proceed at their own pace."

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