Submission Procedures for Individually Designed Plans - Initial 5-Year Cycle (EGTRRA)

Last digit of plan sponsor's EIN Exceptions to EIN rule for Cycle Initial submission period ended Cumulative List Initial 5-year cycle
1 or 6 Controlled group or affiliated service group A 1/31/2007

Notice 2005-101

(2005 CL)

2/1/2002 - 


2 or 7 Multiple employer plans B 1/31/2008

Notice 2007-3

(2006 CL)

2/1/2003 - 


3 or 8 Governmental plans C 1/31/2009

Notice 2007-94

(2007 CL)

2/1/2004 - 


4 or 9 Multi-employer plans D 1/31/2010

Notice 2008-108

(2008 CL)

2/1/2005 -


5 or 0 Governmental plans E 1/31/2011

Notice 2009-98

(2009 CL)

2/1/2006 -


Cycle D filer electing Cycle E (initial cycle only)

A sponsor of a Cycle D plan whose first plan year beginning on or after January 1, 2009, 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.

Governmental plans electing Cycle E (initial cycle)

Internal Revenue Code Section 401(a) governmental plans could have submitted determination letter applications during the initial Cycle E instead of the initial Cycle C (Revenue Procedure 2009-36).

Additional resources