Governmental Plans - What type of document are you using & are you filing under Cycle E?

[Spodie]

What type of document are you using for Governmental plans where Employees make the salary reduction contributions through a 457 Plan and the Employer makes contributions through a 401(a) plan; Profit Sharing, Match or both?

Are you filing for LOD under Cycle E if using an IDP document?

If using a Volume Submitter are you relying on the Opinion Letter or filing for LOD by 04/30/2010?

Thank you!

[John Feldt ERPA CPC QPA]

You asked "What type of document are you using for Governmental plans where Employees make the salary reduction contributions through a 457 Plan and the Employer makes contributions through a 401(a) plan; Profit Sharing, Match or both?"

As for the 457(b) document, there is no D letter program so it is not filed and it's an IDP document.

For the 401(a) plans we are using IDP documents updated for the cycle E LRMs and we plan to file for D letters by January 31, 2011 (or maybe a couple weeks before that).

You also asked "If using a Volume Submitter are you relying on the Opinion Letter or filing for LOD by 04/30/2010?" I thought a government plan sponsor could not rely on the opinion letter issued to the Volume Submitter document and therefore had no reliance without submitting for an individual D letter. Are government plan sponsors eligible for the 6-year cycle?