December 17, 2015

IRS Issues Cumulative List for Final Determination Letter Cycle

The Internal Revenue Service has issued Notice 2015-84, the 2015 Cumulative List, which identifies the rules and laws that must be addressed in determination letter submissions in Cycle A (the next determination letter cycle). Cycle A opens February 1, 2016 and ends January 31, 2017. This will be the final IRS determination letter cycle as the IRS has announced that it is eliminating the cycle-based system (see Announcement 2015-19). Plans using this Cumulative List are primarily single-employer, individually-designed defined contribution and defined benefit plans whose sponsor’s employer identification number (EIN) is 1 or 6.

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