The Internal Revenue Service hopes to issue opinion and advisory letters for pre-approved defined contribution plan documents starting March 31.

The letters will cover documents from master and prototype plans and volume submitter plans that met IRS deadlines and requirements for the determination letter process set up to implement the Economic Growth and Tax Relief Reconciliation Act of 2001, IRS officials write today in IRS Announcement 2008-23.

Employers using the pre-approved plan documents to update their plans to comply with EGTRRA must adopt the new plan documents by April 30, 2010, officials write.

Employers can start applying for individual determination letters in connection with the pre-approved plans starting May 1, 2008, officials write.