ALERT: Effective January 1, 2017, Revenue Procedure 2016-37 eliminated the 5-year remedial amendment cycle for individually designed plans. See New Determination Program Rev. Proc.
|Last digit of plan sponsor's EIN||Exceptions to EIN rule for||Cycle||Submission period opens and ends||Cumulative List||5-year cycle began|
|1 or 6||Controlled group or affiliated service group||A||02/01/2011 - 01/31/2012||Notice 2010-90
|2 or 7||Multiple employer plans||B||02/01/2012 - 01/31/2013||Notice 2011-97
|3 or 8||Governmental plans||C||02/01/2013 - 01/31/2014||Notice 2012-76
|4 or 9||Multi-employer plans||D||02/01/2014 - 01/31/2015||Notice 2013-84
|5 or 0||
|E||02/01/2015 - 02/01/2016
(01/31/16 is a Sunday)
|1 or 6||Controlled group or affiliated service group||F||02/01/2016 - 01/31/2017||Notice 2015-84
See Revenue Procedure 2007-44 for details on the cycle system.
A new individually designed plan will be treated as filing an on-cycle application if their on-cycle submission period ends at least two years after the end of the off-cycle period in which the application is received. A plan will be treated as a new plan if it is submitted by the due date of the employer’s tax return (with extensions).
Groups, mergers and other transactions
Groups generally file using the parent's EIN. The highest level entity in the U.S. that has an EIN will be used for making alternative elections.
See Revenue Procedure 2007-44, Section 11, for details on determining a plan's cycle in cases of mergers, acquisitions, changes in plan sponsorship, plan spin-off, or other events. In general:
Controlled group election - Controlled or affiliated service group (including parent/subsidiary) that maintains more than 1 plan – can make a Cycle A Controlled Group Election.
Merger – Use the EIN of employer maintaining the merged plan.
Acquisition – Use the EIN of employer that acquired the plan.
Spin off – Use the EIN of the employer that maintains the spun off plan.
Sponsors of individually designed Internal Revenue Code Section 401(a) governmental plans may elect Cycle E (instead of Cycle C) as their second remedial amendment cycle (Revenue Procedure 2012-50). See Governmental Plans Can Elect Second Cycle E.
Jointly trusteed single employer collectively bargained plan
If the plan sponsor is the Joint Board of Trustees, use the EIN on the Form 5500.
Submission may use the EIN of the centralized organization if the organization handles the administration and operation of the plans.