In Notice 2014-77, the IRS issued the 2014
Cumulative List of Changes in Plan Qualification Requirements,
which is intended for use by plan sponsors of Cycle E individually
designed qualified retirement plans and multi-employer plans for
the second submission under the remedial amendment cycle described
in Rev. Proc. 2007-44.
This list informs plan sponsors of requirements the IRS has
identified for review in determining whether Cycle E plans have
been properly updated. Cycle D plans primarily include
single-employer individually designed defined contribution and
defined benefit plans with an employer identification number ending
in either 0 or 5.
Cycle E plans also include Section 414(d) plans (including
governmental multi-employer or governmental multiple employer
plans) for which the plan sponsor has elected to treat Cycle E as
the second remedial amendment cycle for the plans. Cycle E plan
sponsors may begin submitting their determination letter
applications
