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Submission Procedures for Individually Designed Plans - 5-Year Remedial Amendment Cycle for Individually Designed Plans Chart

Last Digit of Plan Sponsor's EIN	Exceptions to EIN rule for	Cycle	Initial Submission Period (and 5-Year Cycle) Ends	Current Submission Period (and Next 5-Year Cycle) Opens and Ends
1 or 6	Controlled group or affiliated service group	A	01/31/2007	02/01/2011 - 01/31/2012
2 or 7	Multiple employer plans	B	01/31/2008	02/01/2012 - 01/31/2013
3 or 8	Governmental plans	C	01/31/2009	02/01/2013 - 01/31/2014
4 or 9	Multi-employer plans	D	01/31/2010	02/01/2014 - 01/31/2015
5 or 0	Governmental Plans	E	01/31/2011	02/01/2015 - 01/31/2016

Exceptions

Exceptions to otherwise applicable cycles apply to controlled groups, affiliated service groups, and submissions following transactions such as mergers, spinoffs and other events. See Rev. Proc. 2007-44 Sections 10 & 11 and Cycle A Controlled Group Election.

Sponsors of individual designed Internal Revenue Code Section 401(a) governmental plans may elect Cycle E (instead of Cycle C) as their second remedial amendment cycle (Revenue Procedure 2012-50). See Governmental Plans Can Elect Second Cycle E.

Prior Exceptions:

(1) Cycle D filer electing Cycle E in the initial cycle

A sponsor of a Cycle D plan whose first plan year began on or after January 1, 2009, and ended on or after February 1, 2010, could have deferred submission of its plan until Cycle E as permitted in Notice 2008-108. In order to have deferred submission of such a plan until Cycle E, an application would have had to be filed in Cycle E. In such a case, the plan will be treated as having been filed within the plan’s EGTRRA remedial amendment period and will be reviewed on the basis of the 2009 Cumulative List. However, such a plan will be treated as a Cycle E plan solely for this initial cycle, and all subsequent submissions will be made in Cycle D. See the January 2010 Special Edition of the Employee Plans News for additional information.

2) Governmental plans electing Cycle E in initial cycle

Internal Revenue Code Section 401(a) governmental plans could have submitted determination letter applications during the initial Cycle E instead of the initial Cycle C (Revenue Procedure 2009-36). See Governmental Plan Determination Letters Under Cycle E that discusses various determination letter issues for governmental plans, including the availability of Cycle E submissions.

Page Last Reviewed or Updated: 2012-12-20