Tuesday - August 25, 2026
IRS Issues Announcement on Fourth Remedial Amendment Cycle for Defined Contribution Qualified Pre-approved Plans
August 25, 2026
WASHINGTON, Aug. 25 -- The Internal Revenue Service issued the following announcement (No. 2026-15) on Aug. 24, 2026, entitled "Fourth Remedial Amendment Cycle for Defined Contribution Qualified Pre-approved Plans: Issuance of Opinion Letters, Plan Adoption Deadline, and Opening of Determination Letter Program".

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Section 1. Purpose

The Internal Revenue Service (IRS) intends to issue opinion letters for defined contribution qualified pre-appro . . .

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