Plan Type Initial Timely Submission Period Initial RAC Ends Second Cycle Timely Submission Period Second RAC Ends Third Cycle Timely Submission Period Third RAC Ends Defined Contribution 02/17/2005 to 01/31/2006 04/30/2010 02/01/2011 to 04/02/2012 04/30/2016 10/02/2017 to 12/31/2018* 01/31/2023 Defined Benefit 02/01/2007 to 01/31/2008 04/30/2012 02/01/2013 to 10/30/2015 07/31/2020** 8/01/2020 to 07/31/2021*** IRC 403(b) 06/28/2013 to 04/30/2015**** 06/30/2020***** 05/02/2022 to 05/01/2023 *the start date for the third cycle timely submission period for defined contribution plans was delayed to 10/02/2017 by Revenue Procedure 2017-41 and the end date was extended to 12/31/2018 by Revenue Procedure 2018-42. **the deadline to adopt a second cycle DB plan restatement was delayed from 04/30/2020 by Notice 2020-35 which modified Announcement 2018-05. ***the start date for the third cycle timely submission period for defined benefit plans was delayed from 02/01/2019 per Revenue Procedure 2020-10 and Announcement 2018-05. **** For 403(b) plans, the initial submission period end date was extended from 04/30/2014 by Revenue Procedure 2014-28. *****For 403(b) plans, the initial RAC was delayed from 03/31/2020 by Notice 2020-35. Related Pre-Approved Retirement Plans – General Information
