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Previously Required Restatements


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I have a governmental plan that is individually designed and has not been restated since 2001. If it is a cycle C (I realize that remedial amendment cycles are no longer around), what years should the plan have been restated? In other words, what years did the plan miss a required restatement? 

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From IRS website - this should tell you all you need to know.

Governmental Plans Can Elect Second Cycle E

Revenue Procedure 2012-50 allows sponsors of individually designed governmental plans to elect Cycle E (instead of Cycle C) as their second remedial amendment cycle.

Cycle E election
Sponsors can elect Cycle E as their second remedial amendment cycle by filing a determination letter application for their plan between February 1, 2015 and January 31, 2016, instead of the second Cycle C submission period (February 1, 2013 - January 31, 2014). Sponsors don’t need to notify the IRS of their intent to make this election.

Sponsors who elect Cycle E must:

  • amend their plans for all applicable items on the second Cycle E Cumulative List, and
  • timely adopt any interim amendments required for governmental plans during the second Cycles C and D.

Sponsors electing Cycle E as their second remedial amendment cycle will have their plans':

  • subsequent remedial amendment cycles revert to Cycle C (for example, the plan’s third remedial amendment cycle will be the third Cycle C), and
  • second cycle determination letter expire at the end of the third Cycle C submission period (January 31, 2019).

Prior determination letter
Determination letters for individually designed governmental plans issued after the initial remedial amendment cycle expire on January 31, 2014 (at the end of the second Cycle C), even if the sponsor elected the first Cycle E as the plan’s initial cycle. However, the IRS will extend the expiration dates on these letters to January 31, 2016 (the end of second Cycle E), if the sponsor elects Cycle E as the plan’s second remedial amendment cycle.


Kenneth M. Prell, CEBS, ERPA

Vice President, BPAS Actuarial & Pension Services


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Although the plan is no longer eligible to submit for a determination letter, the plan can and should still be corrected for any missed amendments.  It needs to be reviewed against the Cumulative lists for both missed Cycle Cs and the cumulative lists and/or required amendment lists since that time.   Also, I don't believe there actually was any requirement to restate a plan document unless you were submitting is for a D letter, which has never been required.   You may be pleasantly surprised to see just how few items on those lists would have applied to governmental defined benefit plans.  Then if there are missed amendments, you can submit a VCP application to correct them.  

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