"Notice 2026-34 identifies recent changes in plan qualification requirements that the IRS will consider when reviewing defined benefit-qualified (DB-qualified) pre-approved plans for the fourth remedial amendment cycle (Cycle 4).... DB-qualified pre-approved plan document providers seeking Cycle 4 IRS opinion letters for the updated pre-approved plans they will ultimately offer for adoption by plan sponsors may submit applications from August 1, 2026, through July 31, 2027."  MORE >>