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Text of IRS Notice 2014-77: 2014 Cumulative List of Changes in Plan Qualification Requirements (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 5, 2014
13 pages. "This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007-44. The 2014 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2015 and ending January 31, 2016. 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 E."

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