RP-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

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August 15, 2018

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Issue Number: RP-2018-42

Inside This Issue

Revenue Procedure 2018-42 modifies Rev. Proc. 2017-41, 2017-29 I.R.B. 92, 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 from October 1, 2018, to December 31, 2018.

Revenue Procedure 2018-42 will be in IRB: 2018-36, dated September 4, 2018.

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