Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) by amending section 1.411(d)-4, Q&A-2(e) of the regulations. The regulations retain rules under which a defined contribution plan could be amended, but remove the 90-day notice condition.

This document contains revised procedures for pre-approved plans (master and prototype plans and volume submitter plans). It also provides that the Service will accept applications for opinion and advisory letters beginning February 17, 2005, and ending January 31, 2006, for defined contribution pre-approved plans that take into account the requirements of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) as well as other changes in qualification requirements and guidance. The Service has published a Cumulative List (Notice 2004-84, 2004-52 I.R.B. 1030) reflecting such changes. The List is intended to be used primarily by plan sponsors and practitioners in drafting defined contribution pre-approved plans for their first submission under this procedure. Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified.