Notice 2013-84 - Cumulative list of changes in plan qualification requirements (2013) 

December 11:  The IRS today released an advance copy of Notice 2013-84 containing the 2013 Cumulative List of Changes in Plan Qualification Requirements—i.e., the 2013 Cumulative List.

Notice 2013-84 [PDF 66 KB] and the 2013 Cumulative List will be used by those plan sponsors and others submitting determination letter applications for plans during the period beginning February 1, 2014, and ending January 31, 2015.


Plans using the 2013 Cumulative List will primarily be single employer individually designed defined contribution plans and single employer individually designed defined benefit plans that are in Cycle D* and multiemployer plans.


*Generally an individually designed plan is in Cycle D if the last digit of the employer identification number of the plan sponsor is 4 or 9.




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