Notice 2012-76 - Cumulative list of changes in plan qualification requirements (2012) 

December 7:   The IRS today released an advance copy of Notice 2012-76 which contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List).

The 2012 Cumulative List contained in Notice 2012-76 [PDF 50 KB] is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2013, and ending January 31, 2014.


Plans using the 2012 Cumulative List will primarily be:


  • Single-employer individually designed defined contribution plans and single-employer individually designed defined benefit plans that are in Cycle C
  • Section 414(d) governmental plans (including governmental multiemployer or governmental multiple employer plans) that choose to file during Cycle C

In general, an individually designed plan is in Cycle C if the last digit of the employer identification number of the plan sponsor is 3 or 8.


In addition, the 2012 Cumulative List will be used by sponsors of defined benefit pre-approved plans (that is, defined benefit plans that are master and prototype (M&P) or volume submitter (VS) plans) for the second submission under the remedial amendment cycle described in Rev. Proc. 2007-44.


The list of changes contained in Notice 2012-76 does not extend the deadline by which a plan must be amended to comply with any statutory, regulatory, or guidance changes.




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