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I think I have the correct answer to this, but getting it wrong would be costly, so I'd appreciate other opinions. Is a cycle E restatement and submission for the following plan timely if complete by 1/31/16 (cycle E)? For EGTRRA, Plan X was Cycle E plan based on employer EIN. Plan X applied for and received Cycle E letter for EGTRRA. MERGER #1 In 2012, sponsor merged into another organization with EIN ending in "4". So post-change, applicable cycle is D. (Not sure of the merger date within 2012, but this shouldn't matter because neither D nor E was open or expired at any time in 2012). MERGER #2 1/1/15, sponsor merged into another organization with EIN ending in "0". Pre-change cycle is D Post-change cycle is E Unless one of the exceptions in section 11.03 of Rev. Proc. 2007-44 applies, then the post-change cycle (E) will be the applicable cycle. Consideration of 11.03 exceptions... (1) N/A Post-change cycle is not open (2) N/A Post-change cycle has not expired (3) Post-change cycle (E) ends later than the pre-change cycle (D) and and pre-change cycle (D) is open (yes), the plan is permitted to treat the pre-change cycle as the applicable cycle. This sounds optional to me - meaning there is also an option to use the post-change cycle. (4) N/A pre-change cycle is not expired (5) N/A one of the cycles is currently open I think the plan is now cycle E plan again and will be in compliance if restated by 1/31/16 in accordance with the 2014 cumulative list. We intend to file for a letter. The plan could have elected to use Cycle D, but wasn't required to. Anyone disagree? Input appreciated!