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Text of IRS Notice 2007-94: 2007 Cumulative List of Changes in Plan Qualification Requirements (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 29, 2007
13 pages. Excerpt: The 2007 Cumulative List is to be used primarily by plan sponsors of individually designed plans that are in Cycle C. An individually designed plan is in Cycle C if it is a single employer plan where the last digit of the employer identification number of the plan sponsor is 3 or 8, or it is a § 414(d) governmental plan (including a governmental multiemployer plan or governmental multiple employer plan).
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