Fugue: Amendments

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Remedial Amendment Cycles
Plan Sponsor EIN Last Digit	Cycle	End of Initial Submission Period
1 or 6	A	1/31/2007
2 or 7 (and non-governmental multiple employer plans)	B	1/31/2008
3 or 8 (and governmental plans)	C	1/31/2009
4 or 9 (and multiemployer plans)	D	1/31/2010
5 or 0	E	1/31/2011
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Source Documents

• Notice 2005-101 - 2005 Cumulative List of Changes in Plan Qualification Requirements.
• Rev.Proc. 2005-66 - Establishment of 5-year remedial amendment cycles for individually designed plans.

Listing of Required Modifications

• Defined Benefit LRM (2/00)
• Revisions to DB LRM (7/01)
• Revision - Item 40 (6/01)
• Revision - Item 42 (6/01)
• Revision - Part III-Paired Plan Provisions (6/01)
• Defined Contribution LRM (8/05)
• Cross-Testing LRM (draft)
• Cash or Deferred LRM (1/06)

Other Source Materials

• Central Laborers’ Pension Fund v. Heinz USSupCt, 02-891, 6/7/04