IRS Intends to Issue Opinion Letters for Pre-Approved Defined Benefit Plans for the Third Six-Year Remedial Amendment Cycle | Practical Law
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On February 8, 2023, in Announcement 2023-6, the Internal Revenue Service (IRS) announced that it intends to issue opinion letters on February 28, 2023, for pre-approved defined benefit plans that were filed with the IRS for the third six-year remedial amendment cycle. The Announcement also discusses an extension of the deadline to adopt certain pre-approved defined benefit plans. The IRS announced the opening of the determination letter program for adopting employers of certain pre-approved defined benefit plans.