Retirement Plans Newsletter

BULLETIN
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August 15, 2018

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[Official Guidance]

Text of IRS Rev. Proc. 2018-42: Modification of Revenue Procedure 2017-41 to Extend Deadline to Submit Opinion Letter Applications for Pre-Approved Defined Contribution Plans for the Third Six-Year Remedial Amendment Cycle (PDF)

"his revenue procedure modifies Rev. Proc. 2017-41 ... to extend the deadline for submitting on-cycle applications for opinion letters for pre-approved defined contribution plans for the third six-year remedial amendment cycle to December 31, 2018. Under Rev. Proc. 2017-41, this submission period is scheduled to expire on October 1, 2018."
Internal Revenue Service [IRS]

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