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 §§ 10 & 11 and Cycle A Controlled Group Election.

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

Code §401(a) governmental plans had a one-time opportunity to submit determination letter applications during Cycle E (ended January 31, 2011) pursuant to special relief provided by Revenue Procedure 2009-36. Any Code §401(a) governmental plans that did not file by January 31, 2011, will have another opportunity to file “on-cycle” during the next Cycle C, which opens  on February 1, 2013. Also see the November 26, 2010 Special Edition of Employee Plans News that discusses various determination letter issues for governmental plans, including the availability of Cycle E submissions.