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IRS Extents Deadline to Submit Opinion, Advisory Letter Applications for Preapproved Defined Contribution Plans.

DEC. 22, 2011

Announcement 2012-3; 2012-4 I.R.B. 335

DATED DEC. 22, 2011
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For Rev. Proc. 2011-49, 2011-44 I.R.B. 608, see Doc 2011-21069 or

    2011 TNT 194-15.

    For Rev. Proc. 2007-44, 2007-2 C.B. 54, see Doc 2007-14055 or

    2007 TNT 115-13.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2011-26901
  • Tax Analysts Electronic Citation
    2011 TNT 247-4
Citations: Announcement 2012-3; 2012-4 I.R.B. 335

This announcement extends to April 2, 2012, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined contribution plans for the plans' second six-year remedial amendment cycle. Under Rev. Proc. 2007-44, 2007-2 C.B. 54, and Rev. Proc. 2011-49, 2011-44 I.R.B. 608, the submission period for these applications was scheduled to expire on January 31, 2012.

The extension provided by this announcement applies to the deadline for submitting on-cycle applications for opinion and advisory letters for mass submitter lead plans, word-for-word identical plans, master and prototype plan minor modifier placeholder applications and non-mass submitter defined contribution plans.

Effect on Other Documents

Rev. Proc. 2007-44 and Rev. Proc. 2011-49 are modified.

DRAFTING INFORMATION

The principal author of this announcement is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, please call the Employee Plans taxpayer assistance answering service at (877) 829-5500 (a toll-free number) or email Ms. Carrington at retirementplanquestions@irs.gov.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For Rev. Proc. 2011-49, 2011-44 I.R.B. 608, see Doc 2011-21069 or

    2011 TNT 194-15.

    For Rev. Proc. 2007-44, 2007-2 C.B. 54, see Doc 2007-14055 or

    2007 TNT 115-13.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2011-26901
  • Tax Analysts Electronic Citation
    2011 TNT 247-4
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