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Governmental plans are cycle C. But wait - read on! During this 5-year cycle, similar to the last 5-year cycle, the IRS is allowing governmental employers to elect to file under cycle E again, allowing this due to something about the phased retirement regs I think. With that in mind, knowing your gov plan is already an individually drafted plan, let's look at the 6-year pre-approved document cycle. Wouldn't it be nice if your gov document could be on a pre-approved document? Well, under the pre-approved 6-year cycle we are in now, the IRS is reviewing pre-approved governmental documents. The next 2-year window for restating pre-approved DC plan documents is opening up sometime maybe around March 31, 2014 and gov pre-approved plan documents should be available at that time. So, if your governmental plan might fit into a pre-approved plan document, then by electing cycle E, perhaps you could consider electing into the 6-year cycle and avoid the expense of an IDP altogther and its submission costs? Just have a pre-approved governmental document instead? This certainly won't work for everyone, but it may be worth looking into.