A number 7 indicates a third cycle pre-approved plan. The third digit of the FFN indicates the type of plan being approved. Pre-Approved 403(b) PlansВ for a list of 403(b) pre-approved plans.However, this deadline was extended to Apfor newly-approved pre-approved defined contribution plans that were first adopted on or after January 1, 2016. Adopting employers could also apply for a determination letter (if eligible) starting through April 30, 2016. Generally, adopting employers used these pre-approved plan documents to restate their plans for PPA starting Apthrough April 30, 2016. The second six-year cycle (PPA) list is for defined contribution plans submitted from February 1, 2011, to April 2, 2012, and covers the 2010 Cumulative List.Adopting employers who use these pre-approved plan documents to restate their plan for PPA are required to adopt the plan by April 30, 2020. The PPA list contains the M&P and VS plans that were submitted to the Service for opinion or advisory letters beginning Februaccording to Revenue Procedure 2011-49 (later modified and superseded by Revenue Procedure 2015-36, which was subsequently modified by Revenue Procedure 2018-21). Please note that virtually all opinion and advisory letters were issued at the same time. a letter serial number (LSN) and date.

the name of the M&P sponsor or VS practitioner,.The list will be updated periodically and includes:

The term 'PPAвЂќ refers to the Pension Protection Act of 2006, Pub.

The second six-year cycle (PPA)В is a list of defined benefit plans submitted from February 1, 2013, to October 30, 2015, and is based on the 2012 Cumulative List.

Please note that virtually all opinion letters will be issued at the same time thus, when the list is initially issued, it wonвЂ™t contain any LSNs or dates.

the plan type of each plan submitted, and.

the file folder number (FFN) assigned to each plan,.

the name of the Pre-approved Plan Provider,.

Additionally, the types of plans are now reflected as either standardized or nonstandardized. 2017-41 changed the pre-approved program so that M&P and VS plans are combined into a single opinion letter program.

The third six-year cycle listВ is for defined contribution plans submitted from October 2, 2017, to December 31, 2018, and covers the 2017 Cumulative List.

These lists includeВ Pre-Approved, Master and Prototype (M&P) and Volume Submitter (VS) plans that were submitted to the IRS for opinion or advisory letters: Defined Contribution Plans

Muramatsu serial number list