IRS Releases 2013 Cumulative List of Changes in Plan Qualification Requirements

December 13, 2013

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The IRS on December 11 released Notice 2013-84, which contains the 2013 Cumulative List of Changes in Plan Qualification Requirements to be used primarily by single employer individually designed defined contribution plans and single employer individually designed defined benefit plans that are in Cycle D and multiemployer plans as described in section 414(f). 

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, the notice said.  

The 2013 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2014 and ending January 31, 2015. 

Except as provided in the notice, the IRS will not consider in its review of any determination letter application for the submission period that begins February 1, 2014, any: 

1) guidance issued or statutes enacted after October 1, 2013;

2) qualification requirements first effective in 2015 or later; or

3) statutory provisions first effective in 2014 where there is no guidance identified in the notice. 

Contact Kathryn Ricard (kricard@eric.org) with any questions or comments on this notice. 

Notice 2013-84