Because January 31,2010 is a Sunday, the deadline for Cycle D determination letter applications is extended to Monday, February 1, 2010. Note that some Cycle D plans with fiscal year plan years may make a one-time election to file in Cycle E under a special rule in section IV of the 2008 Cumulative List (Notice 2008-108). Since February 1, 2010 is also the first day of the Cycle E submission period,  to avoid confusion  as to whether a particular plan is filing under Cycle D or Cycle E, the IRS requests that a plan sponsor of a Cycle D plan filing on February 1, 2010, who is electing to file under Cycle E under this special rule, note this on a cover letter or on the application. See the January 2010 Special Edition of the Employee Plans News for additional information.

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.