IRS Intends to Issue Opinion Letters for Pre-Approved Defined Contribution Plans for the Third Six-Year Remedial Amendment Cycle | Practical Law
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In Announcement 2020-7, the Internal Revenue Service (IRS) announced that it intends to issue opinion letters for pre-approved defined contribution plans submitted for approval during the third six-year remedial amendment cycle. The Announcement also addressed the deadline for employers to adopt a newly approved plan and the opening of the determination letter program for eligible employers to submit applications for individual determination letters.