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What is determination letter submission deadline


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Here's the situation:

Defined Benefit plan, was always an IDP, received prior determination letter in 2009. This is a Cycle B filer as an IDP, so would be required to refile under Cycle B by January 31, 2013.

However, the employer recently adopted a pre-approved Volume Submitter document,and made minor changes to the language that will require filing on a 5307. There really are a couple of questions:

If submitted for a d-letter by January 31, will the IRS accept it, or will they return it as an "off-cycle" request?

If they can't submit now, what is the applicable filing deadline?

And of course, the IRS could reject the 5307 filing and say it must be submitted as an IDP on a 5300. So it seems like the safest thing is to submit prior to January 31, 2013. If the IRS kicks it back saying a 5300 is needed, at least it was a "good faith" effort at timely filing? If they kick it back saying it is off cycle, and later determine it needed to be on a 5300, seems like same argument. But the changes really are minor, IMHO,so I'd think this is most unlikely.

The procedures on this are so convoluted that they are frazzling my normally sunny disposition!

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