Notice 2016-3 reflects the IRS prior announcement regarding upcoming changes to its Determination Letter program including which controlled groups can file for a final periodic determination letter in Cycle A.

Document Excerpt

In anticipation of the elimination, effective January 1, 2017, of the 5-year remedial amendment cycle system for individually designed plans under the Employee Plans Determination Letter Program, this notice provides that the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) will issue guidance providing that: (1) controlled groups and affiliated service groups that have previously made a Cycle A election are permitted to submit determination letter applications during the Cycle A submission period beginning February 1, 2016, and ending January 31, 2017; (2) expiration dates on determination letters issued prior to January 4, 2016, are no longer operative; and (3) the period during which certain employers may, on or after January 1, 2016, establish or adopt a defined contribution pre-approved plan and, if permissible, apply for a determination letter, is extended from April 30, 2016, to April 30, 2017.
The changes described in this notice will be reflected

Link
https://www.irs.gov/pub/irs-drop/n-16-03.pdf