According to IRS Announcement 2010-20, the letters are expected to go out on March 31, 2010, or in some cases, as soon as possible thereafter. A plan that receives a favorable letter with respect to its restatement for EGTRRA and the 2006 Cumulative List is referred to as an “EGTRRA-approved plan.”
Employers using these pre-approved plan documents to restate a plan for EGTRRA and the 2006 Cumulative List will be required to adopt the EGTRRA-approved plan document by April 30, 2012. The Service will accept applications for individual determination letters submitted by adopters of these pre-approved plans starting on May 1, 2010.IRS Announces Opening of EGTRRA Determination Letter Program
March 29, 2010 (PLANSPONSOR.com) - The IRS has announced it will soon issue opinion and advisory letters for pre-approved defined benefit plans that have been restated for Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the guidance on the 2006 Cumulative List.