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ARTICLE · 27 FEBRUARY 2013

Employee Benefits Update - January 2013

Reinhart, Boerner, Van Deuren SC
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As noted in Decemberʼs Employee Benefits Update, the Remedial Amendment Period Cycle B individually designed plans must be submitted for a favorable Internal Revenue Service determination letter no later than January 31, 2013.

United StatesEmployment and HR
Steven Huff
Steven Huff
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SELECT COMPLIANCE DEADLINES AND REMINDERS

Cycle B Determination Letter Filings Due January 31, 2013

As noted in Decemberʼs Employee Benefits Update, the Remedial Amendment Period Cycle B individually designed plans must be submitted for a favorable Internal Revenue Service (IRS) determination letter no later than January 31, 2013. Cycle B plans include those sponsored by employers with tax identification numbers (EINs) ending in a "2" or a "7" as well as any multiple employer plans.

Cycle C Submission Period Opens February 1, 2013

Effective February 1, 2013, the IRS will begin accepting determination letter applications from remedial amendment period Cycle C individually designed plans. In general, Cycle C plans must be submitted for a determination letter no later than January 31, 2014 to rely on the extended period during which qualification amendments may be retroactively adopted. Cycle C plans include those sponsored by employers with EINs ending in a "3"

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