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IRS Revenue Procedure 2007-44 – Rulings and determination letters established a five-year system of staggered cyclical remedial amendment periods for every individually designed qualified plan. Plan sponsors need to apply only once every five years within their applicable 5-year remedial amendment cycle for an opinion, advisory, or determination letter. The 5-year remedial amendment cycle is determined by looking at the last digit of the plan sponsor's EIN:

 

 

5-Year Remedial
Amendment
Cycle

Last Digit of Plan Sponsor's EIN

Initial Submission Period Ends

Next Submission Period Ends

A

1 or 6

1/31/2007

1/31/2012

B

2 or 7

1/31/2008

1/31/2013

C

3 or 8

1/31/2009

1/31/2014

D

4 or 9

1/31/2010

1/31/2015

E

5 or 0

1/31/2011

1/31/2016

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