New Plan Document for Cycle C

[emmetttrudy]

A new plan (Cycle C) was adopted December 2009 and effective January 2009. Since it is a Cycle C the deadline was already 1/31/2009. Can anyone provide me a regs cite that might handle this situation (i.e. when is this plan required to submit, and when can it submit to be "on cycle"). Thanks.

[Kevin C]

Rev. Proc. 2007-44, Section 14. Section 14.04 addresses an extended remedial amendment period for new individually designed plans.