Cycle 4 Pre-Approved Plan Filings: IRS Sets Oct. 1 Start
Employers sponsoring pre-approved 401(k) and other defined contribution plans can begin filing for individual determination letters starting Oct. 1, 2026, under the IRS’s fourth remedial amendment cycle.
The adoption deadline for Cycle 4 pre-approved plans is Sept. 30, 2028 – plenty of time for teams to review plan documents and coordinate with recordkeepers. The cycle covers changes required by recent legislation, including the SECURE 2.0 Act.
Eligible employers apply using Form 5307, or Form 5300 where applicable, to confirm their adopted plan document meets current IRS qualification requirements.
Employers using individually designed plans face different deadlines and should consult their plan advisors.
More info: Announcement 2026-15
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