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Text of IRS Notice 2012-76: 2012 Cumulative List of Changes in Retirement Plan Qualification Requirements (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 7, 2012
"The 2012 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2013 and ending January 31, 2014. Plans using this Cumulative List will primarily be single employer individually designed defined contribution plans and single employer individually designed defined benefit plans that are in Cycle C, and Section 414(d) governmental plans (including governmental multiemployer or governmental multiple employer plans) that choose to file during Cycle C."

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