Use the correct version of the Form 5300, Application for Determination for Employee Benefit Plan, to prevent both: processing delays the possible return of your determination letter application All determination letter applications for the third Cycle A, due January 31, 2017, must be made using the 12-2013 version of Form 5300 (marked “Form 5300 (Rev.12-2013)” in the bottom right hand corner of the form). A revised version of Form 5300 will be released with its new submission requirements as introduced under Revenue Procedure 2016-37. You can find the most recent and prior versions of most IRS forms and publications at the Forms & Publications web page. Background Revenue Procedure 2007-44 coordinated Form 5300 determination letter applications submissions with the plan’s remedial amendment cycle (RAC) based on the last digit of an employer’s individually designed plan. Revenue Procedure 2016-37 eliminates the RAC system for individually designed plans. The third Cycle A, applications which are due January 31, 2017, is the last cycle for which IRS will accept determination letter applications under the RAC system.