A-2023-06: Third Six-Year Remedial Amendment Cycle for Pre-approved Defined Benefit Plans: Issuance of Opinion Letters, Plan Adoption Deadline, and Opening of Determination Letter Program

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February 8, 2023

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Issue Number: A-2023-06

Inside This Issue

Announcement 2023-06 notifies the public that the IRS intends to issue opinion letters on February 28, 2023, or, in some cases, as soon as possible thereafter, for pre-approved defined benefit plans that were updated for changes in plan qualification requirements listed in Notice 2020-14 and that were filed with the IRS during the third six-year remedial amendment cycle for pre-approved defined benefit plans. This announcement also notifies the public of the date by which an adopting employer intending to maintain a pre-approved defined benefit plan for the third six-year cycle must adopt a newly approved plan, and announces the beginning and ending dates of the period during which an adopting employer may file for an individual determination letter.

Announcement 2023-06 will be in IRB: 2023-9, dated 2/27/2023.

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