Determination Letter - Permissively Aggregated Plans

[Guest shaul]

Line 13n of Form 5300 indicates that "all aggregated plans should be filed concurrently." Does that mean that two permissively aggregated plans - - - one a Cycle C filer and one a Cycle E filer - - - had to elect the same Cycle, or does it merely mean that a copy of both documents should be included in the submission package? Revenue Procedure 2007-44 nowhere states or implies that permissively aggregated plans must be simultaneously filed.

Thanks.