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IRS Releases Cumulative List for Cycle D Plans
The Pension Protection Act Blog 
[Guidance Overview] Dec. 3, 2008
Excerpt: This Cumulative List states that the IRS, when reviewing determination letter applications for Cycle D plans, will not consider any: '(1) guidance issued after October 1, 2008; (2) statutes enacted after October 1, 2008; (3) qualification requirements first effective in 2010 or later; or (4) statutory provisions that are first effective in 2009, for which there is not guidance identified in this notice.'
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