Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Submission Procedures for Individually Designed Plans - 5-Year Remedial Amendment Cycle

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. 2016-37. However, third Cycle A filers are still permitted to submit determination letter applications on or before January 31, 2017. Therefore, this page is only applicable to individually designed plan determination letter applications submitted before February 1, 2017.

Last digit of plan sponsor's EIN

Exceptions to EIN rule for


Submission period opens and ends

Cumulative List

5-year cycle began

1 or 6

Controlled group or affiliated service group


02/01/2011 - 01/31/2012 Notice 2010-90
(2010 CL)


2 or 7

Multiple employer plans


02/01/2012 - 01/31/2013 Notice 2011-97
(2011 CL)


3 or 8

Governmental plans


02/01/2013 - 01/31/2014 Notice 2012-76
(2012 CL)


4 or 9

Multi-employer plans


02/01/2014 - 01/31/2015 Notice 2013-84
(2013 CL)


5 or 0

Governmental Plans 


02/01/2015 - 02/01/2016
(01/31/16 is a Sunday)
Notice 2014-77
(2014 CL)


1 or 6 Controlled group or affiliated service group A 02/01/2016 - 01/31/2017 Notice 2015-84
(2015 CL)
(beginning of the third 5-year Cycle)

See Revenue Procedure 2007-44 for details on the cycle system.

See Initial Five-Year Cycles (EGTRRA) for the remedial amendment cycles that began 
2/1/2001- 2/1/2006 and ended 1/31/2007 - 1/31/2011.

New plans

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.

Governmental plans

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.

Centralized organizations

Submission may use the EIN of the centralized organization if the organization handles the administration and operation of the plans.

Additional resources