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Determination, Opinion and Advisory Letters for Retirement Plans - Cumulative List of Changes in Retirement Plan Qualification Requirements

The annual Cumulative List of Changes in Retirement Plan Qualification Requirements (Cumulative List) intends to identify, on a year-by-year basis, all changes in the qualification requirements resulting from changes in statutes, or from regulations or other guidance published in the Internal Revenue Bulletin, that are required to be taken into account in a written retirement plan document that is submitted for a determination letter or an opinion or advisory letter.

Each Cumulative List identifies changes in the qualification requirements that the IRS considers in its review of plans whose submission period begins on the February 1st following issuance of the Cumulative List. For example, a cycle D plan sponsor's submission period began on February 1, 2014, applications are due on January 31, 2015, and the IRS’s review of these plans is based upon the 2013 Cumulative List.

 

Year

Cumulative List

Cycle

Affected Plans

2013 Notice 2013-84 Cycle D
  • Individually designed plans with an employer identification number ending in 4 or 9
  • Multiemployer plans
2012 Notice 2012-76 Cycle C
  • Individually designed plans with an employer identification number ending in 3 or 8
  • Individually designed governmental plans that do not elect to file in Cycle E
  • Pre-approved defined benefit plans

2011

Notice 2011-97

Cycle B

  • Cycle B individually designed multiple employer plans
  • Individually designed plans with an employer identification number ending in 2 or 7
2010 Notice 2010-90

Cycle A

  • Pre-approved defined contribution plans
  • Individually designed plans with an employer identification number ending in 1 or 6
2009

Notice 2009-98

Cycle E

  • Governmental Plans
  • Individually designed plans with an employer identification number ending in 5 or 0

2008

Notice 2008-108

Cycle D

  • Multiemployer plans
  • Individually designed plans with an employer identification number ending in 4 or 9

2007

Notice 2007-94

Cycle C

  • Individually designed plans with an employer identification number ending in 3 or 8

2006

Notice 2007-3

Cycle B

  • Pre-approved defined benefit plans
  • Multiple Employer Plans
  • Individually designed plans with an employer identification number ending in 2 or 7

2005

Notice 2005-101

Cycle A

  • Individually designed plans with an employer identification number ending in 1 or 6 

2004

Notice 2004-84

 
  • Pre-approved defined contribution plans

Additional resources

 

Page Last Reviewed or Updated: 16-Oct-2014