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Cycle 4 Pre-Approved Plan Filings: IRS Sets Oct. 1 Start

Carol Warner
By: Carol Warner

About the Author

For nearly two decades, Carol Warner has analyzed the legal and financial realities behind workplace decisions, covering employment law, benefits, payroll and HR technology. She translates complex legal updates, regulatory shifts and vendor claims into plain language that HR teams can act on. Her focus is simple: What does this mean for employers, and what should they do next? Connect with her on LinkedIn.

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Last Updated: September 29, 2026
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Benefits manager opens a ring-bound retirement plan document by a filing drawer — IRS Cycle 4 pre-approved plan filings.

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 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: IRS Announcement 2026-15

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