Applying for a Determination Letter

[fiona1]

So an employer has sponsored a pre-approved plan for the last 20+ years, and have always relied on the opinion letter. Well on 1/1/2013 they are restating to an individually designed plan.

Their EIN puts them in Cycle E - and the next Cycle E submission period is 2/1/2015 through 1/31/2016. I'm trying to determine if there is anything that would allow them to apply for a determination letter sooner.

There are a couple things in Rev. Proc. 2007-44 that I think may apply, but I'm having difficulty understanding them.

1. First, section 14 describes some situations where an off-cycle filing will be treated with the same priority as an on-cycle filing. It says that "a new individually designed plan whose next regular on-cycle submission period ends at least 2 years after the end of the off-cycle submission period during which the plan sponsor submits its application". It says that a new plan is defined as a plan that would be a new plan "within its initial remedial amendment cycle under §1.401(b)-1(b)(1) of the regulations, as summarized in section 2.03 of this revenue procedure". I'm having a hard time following what this means.

2. 19.03 talks about a temporary eligibility for 6 year cycle. It says that if "the employer is a prior adopter of a pre-approved plan and after adoptiong this pre-approved plan the employer replaces the plan with an individually designed plan whose underlying plan document is not based on a pre-approved plan", then the employer is "entitled to remain in the six-year remedial amendment cycle only for the current remedial amendment cycle". What does that mean?

I'm pretty certain that neither of these rules will allow the employer to apply for a determination letter prior to the Cycle E submission period - but hoping someone could explain the 2 rules above. Thanks for any help.