The annual cumulative list of changes in retirement plan qualification requirements (cumulative list) intends to identify, on a remedial amendment cycle 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.
Changes beginning in 2017
The 2017 cumulative list and all subsequent cumulative lists will be published only for pre-approved plans prior to the beginning of each 6-year remedial amendment cycle.
For individually designed plans, effective January 1, 2017, Revenue Procedure 2016-37 eliminated the 5-year remedial amendment cycle system. See New Determination Program Rev. Proc. 2016-37. However, third cycle A filers are still permitted to submit determination letter applications on or before January 31, 2017.
Treasury and the IRS intend to publish annually a required amendments list for individually designed plans that generally applies to changes in qualification requirements that become effective on or after January 1, 2016. The required amendments list establishes the date that the remedial amendment period expires for changes in qualification requirements contained on the list. IRS review of determination letter requests for individually designed plans will also be based on the applicable Required Amendments Lists and take into account cumulative lists issued prior to 2016.
Year |
Cumulative list |
Cycle |
Affected plans |
---|---|---|---|
2022 | Notice 2022-08 |
|
|
2020 | Notice 2020-14 |
|
|
2017 | Notice 2017-37 |
|
|
2015 | Notice 2015-84 | Cycle A |
|
2014 | Notice 2014-77 | Cycle E |
|
2013 | Notice 2013-84 | Cycle D |
|
2012 | Notice 2012-76 | Cycle C |
|
2011 |
Notice 2011-97 |
Cycle B |
|
2010 | Notice 2010-90 |
Cycle A |
|
2009 |
Cycle E |
|
|
2008 |
Cycle D |
|
|
2007 |
Cycle C |
|
|
2006 |
Cycle B |
|
|
2005 |
Cycle A |
|
|
2004 |
|
Related
- Amend or update a plan
- Reference lists of changes in qualification requirements for retirement plans
- IRS checklists for retirement plan documents
- Determination, opinion and advisory letters
- Staggered remedial amendment cycles overview
- 5-year remedial amendment cycle for individually designed plans
- 6-year remedial amendment cycle for pre-approved plans