IRS To Issue Cycle 4 Opinion Letters Soon

The Internal Revenue Service has issued Announcement 2026-15, indicating that it intends to issue opinion letters for defined contribution pre-approved plans updating qualification requirements under the fourth remedial amendment cycle (Cycle 4) as soon as August 31, 2026, or shortly thereafter. The announcement also specifies that the end of Cycle 4 for defined contribution pre-approved plans is September 30, 2028, and affirms that sponsors of these plans will be considered to have adopted timely if adopting a newly approved plan no later than this date.