New Submission Procedures for Individually Designed Plans - 5-Year Remedial Amendment Cycle for Individually Designed Plans Chart |
| |
| Last Digit of Plan Sponsor's EIN |
Cycle |
Initial Submission Period (and 5-Year Cycle) Ends |
Next Submission Period (and Next 5-Year Cycle) Ends |
| 1 or 6 |
A
|
01/31/2007
|
01/31/2012
|
2 or 7
(and non-governmental multiple employer plans) |
B
|
01/31/2008
|
01/31/2013
|
|
3 or 8
(and governmental plans)
|
C
|
01/31/2009
|
01/31/2014
|
4 or 9
(and non-governmental multiemployer plans) |
D
|
01/31/2010
|
01/31/2015
|
| 5 or 0 |
E
|
01/31/2011
|
01/31/2016
|
Other exceptions on cycles apply to controlled groups, affiliated service groups, etc. and there are rules on how to determine the applicable cycle due to transactions such as mergers/spinoffs and other events. See sections 10 and 11 of Rev. Proc. 2007-44.
|
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Page Last Reviewed or Updated: June 11, 2009
