N-2016-03: Revisions to the Employee Plans Determination Letter Program Regarding Cycle A Elections, Determination Letter Expiration Dates, and Extension of Deadlines for Certain Defined Contribution Pre-Approved Plans

Internal Revenue Service (IRS) sent this bulletin at 01/04/2016 10:06 AM EST

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Issue Number: N-2016-03

Inside This Issue

Notice 2016-03 provides that the Treasury and the IRS will issue guidance with respect to Cycle A elections made by controlled groups and affiliated service groups; expiration dates on determination letters issued prior to January 4, 2016; and the extension of the deadline for certain employers to adopt a defined contribution pre-approved plan and apply, if permissible, for a determination letter with the current 6-year cycle.

Notice 2016-03 will be in IRB 2016-03, dated January 19, 2016.

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