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IRS Updates List of Defined Contribution Plans Submitted for Preapproval Under Fourth Remedial Amendment Cycle (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 9, 2025 "The fourth remedial amendment cycle (RAC) list is for defined contribution plans submitted from February 1, 2024, to August 25, 2025, and covers the 2023 Cumulative List.... Once the reviews are complete the list will contain the letter serial numbers and date. The list ... includes: [1] the name of the Pre-approved Plan Provider, [2] the file folder number (FFN) assigned to each plan, [3] the plan type of each document submitted, [4] A letter serial number (LSN) and date. Please note that virtually all opinion letters will be issued at the same time." MORE >> |
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