The IRS has issued the 2012 Cumulative List of Changes in
Plan Qualification Requirements (Notice 2012-76), which is
intended for use by plan sponsors of Cycle C individually designed
qualified retirement plans for the second submission under the
remedial amendment cycle described in Rev. Proc. 2007-44.
The list informs plan sponsors of requirements the IRS has
specifically identified for review in determining whether Cycle C
plans have been properly updated. Cycle C plans primarily include
single-employer individually designed defined contribution plans
and defined benefits plans with an employer identification number
ending in either 3 or 8. Cycle C plans also include Section 414(d)
government plans that choose to file during Cycle C. Cycle C plan
sponsors may begin submitting their determination letter
applications on Feb. 1, 2013. A plan must comply with all relevant
qualification requirements, not just those on the 2012 cumulative
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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