| Defined contribution | Defined benefit | IRC 403(b) | |
|---|---|---|---|
| Initial timely submission period | 02/17/2005 to 01/31/2006 | 02/01/2007 to 01/31/2008 | 06/28/2013 to 04/30/2015**** |
| Initial RAC ends | 04/30/2010 | 04/30/2012 | 06/30/2020 |
| Second cycle timely submission period | 02/01/2011 to 04/02/2012 | 02/01/2013 to 10/30/2015 | 05/02/2022 to 05/01/2023 |
| Second RAC ends | 04/30/2016 | 07/31/2020** | 12/31/2026** |
| Third cycle timely submission period | 10/02/2017 to 12/31/2018* | 8/01/2020 to 07/31/2021*** | |
| Third RAC ends | 01/31/2023 | 3/31/2025* | |
| Fourth cycle timely submission period | 02/01/2024 to 01/31/2025*** | ||
| Fourth RAC ends |
* Start date for the third cycle timely submission period for defined contribution plans was delayed to 10/2/2017 by Revenue Procedure 2017-41 and the end date was extended to 12/31/2018 by Revenue Procedure 2018-42.
** Deadline to adopt a second cycle DB plan restatement was delayed from 4/30/2020 by Notice 2020-35 which modified Announcement 2018-05.
*** Start date for the third cycle timely submission period for defined benefit plans was delayed from 2/1/2019 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 3/31/2020 by Notice 2020-35.
* For the end of the 3rd DB RAC, see Announcement 2023-6
** For the end of the 2nd 403(b), see Announcement 2024-38
*** For the 4th DC RAC timely submission period, see Revenue Procedure 2023-37