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 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 (2010 CL) 02/01/2007 2 or 7 Multiple employer plans B 02/01/2012 - 01/31/2013 Notice 2011-97 (2011 CL) 02/01/2008 3 or 8 Governmental plans C 02/01/2013 - 01/31/2014 Notice 2012-76 (2012 CL) 02/01/2009 4 or 9 Multi-employer plans D 02/01/2014 - 01/31/2015 Notice 2013-84 (2013 CL) 02/01/2010 5 or 0 Governmental Plans E 02/01/2015 - 02/01/2016 (01/31/16 is a Sunday) Notice 2014-77 (2014 CL) 02/01/2011 1 or 6 Controlled group or affiliated service group F 02/01/2016 - 01/31/2017 Notice 2015-84 (2015 CL) 02/01/2012 (beginning of the third 5-year Cycle) See Revenue Procedure 2007-44 for details on the cycle system. 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. 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 Determination, Opinion and Advisory Letters
