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[Official Guidance]

IRS Announcement 2018-05: Opinion and Advisory Letters for Pre-Approved DB Plans, Deadline for Employer Adoption, and Opening of Determination Letter Program for Adopters (PDF)
Announcement 2018-05 provides that the IRS intends to issue opinion and advisory letters for master and prototype and volume submitter defined benefit plans (pre-approved) that were restated for changes in plan qualification requirements listed in Notice 2012-76 (the 2012 Cumulative List) and that were filed with the IRS during the submission period for the second remedial amendment cycle. The IRS intends to issue the letters on March 30, 2018 or as soon as possible thereafter. The period for employer adoption of these plans will end on April 30, 2020. Starting May 1, 2018, and ending April 30, 2020, the IRS will accept applications for individual determination letters from employers who adopt such plans and are otherwise eligible to submit a determination letter request. This announcement also provides that a delayed beginning date for the third six-year remedial amendment cycle will be announced in future guidance.
Internal Revenue Service [IRS]

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