Today, the IRS issued Notice 2016-03 indicating that it will issue guidance regarding some Cycle A elections (controlled group election available to plan sponsors who are members of a controlled group of affiliated service group), determination letter expiration dates, and deadline extensions.  According to the Notice, Revenue Procedure 2007-44 will be updated to provide that (1) controlled groups and affiliated service groups that previously made a Cycle A election will be permitted to submit determination letter applications during the Cycle A submission period beginning February 1, 2016 and ending January 31, 2017; (2) the 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 apply for a determination letter is extended.  The new extended period is from April 30, 2016 to April 30, 2017.  Employers may rely on the Notice until Rev. Proc. 2007-44 is updated to reflect these changes.