The IRS released last Friday, December 11 the 2009 Cumulative List of Changes in Plan Qualification Requirements in Notice 2009-98.  This 2009 Cumulative List is to be used primarily by plan sponsors of individually designed plans that are in the Cycle E submission period for purposes of the determination letter program.  All governmental plans (as defined in Internal Revenue Code Section 414(d)) that have not filed in Cycle C may file in Cycle E as the initial Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) remedial amendment cycle for the plan.  Note:  Pre-approved plans such as volume submitter plans are on a different cycle.  (For non-governmental plans, a plan is in the Cycle E submission period if it is a single employer plan where the last digits of the plan sponsor's employer identification number is 5 or 0.).

The 2009 Cumulative List contains those items the IRS has specifically identified for review in determining whether a plan filing in Cycle E has been properly updated.  The IRS will begin accepting determination letter applications for Cycle E plans on February 1, 2010.  The submission period for Cycle E plans will end January 31, 2011.  Because this 2009 Cumulative List covers both governmental and non-governmental plans, many requirements will not be applicable to governmental plans.  Therefore, the first step that a governmental plan must take in reviewing this list is to determine which provisions are applicable.

The 2009 Cumulative List reflects changes in various laws applicable to governmental plans including EGTRRA, the Pension Protection Act of 2006 (PPA), the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), and the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA).

We will be using this list in assisting governmental plans with Cycle E filing preparation.  If you have questions about the 2009 Cumulative List or need help amending your governmental plan, please contact Mary Beth Braitman, Terry A.M. Mumford, Lisa Erb Harrison, Katrina M. Clingerman, Albert J. Lee or the Ice Miller LLP Employee Benefits attorney with whom you work.