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Cycle D Filing Deadline for All Multiemployer Plans: January 31
Milliman Retirement Town Hall Link to more items from this source
Nov. 16, 2014
"Under the second go-round of the IRS's five-year staggered determination letter filing cycle, all multiemployer plans must file by January 31, 2015, under Cycle D ... This filing requires the restatement of the plan to incorporate amendments required over the past five years ... The deadline applies to all multiemployer plans, including off-calendar-year plans that filed under Cycle E in the first iteration of the five-year program."

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