Blogging Employee Benefits

Fugue: Amendments

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

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

Other Source Materials


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