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IRS Again Modifies Amendment Cycle Rules for Governmental Plans (PDF)
Prudential Link to more items from this source
[Guidance Overview]
Jan. 15, 2013

[T]the IRS [has] announced a second modification of the staggered remedial amendment cycle process for sponsors of individually-designed 401(a)-qualified governmental plans. The remedial amendment cycle rules do not currently apply to 403(b) plans or to section 457(b) plans.... [T]he IRS will allow governmental plans to file their second remedial amendment cycle determination letter requests during Cycle E. The Cycle E filing period begins on February 1, 2015, and ends on January 31, 2016."  MORE >>

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