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[Official Guidance]

12/14/2006: Text of IRS Notice 2007-03: 2006 Cumulative List of Changes in Plan Qualification Requirements (PDF) (Internal Revenue Service [IRS])
The 2006 Cumulative List is to be used primarily by plan sponsors of individually designed plans and multiple employer plans that fall in Cycle B, and plan sponsors and practitioners in drafting defined benefit M&P or volume submitter plans for their first submission under the initial remedial amendment cycle under Revenue Procedure 2005-66. An individually designed plan is in Cycle B if the last digit of the employer identification number is 2 or 7.
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