"An [individually designed plan's (IDP's) IRC Section 401(b) remedial amendment period for required amendments will be tied to a Required Amendment List (RA List) unless legislation or other guidance states otherwise. Interim amendments will no longer be required for IDPs. The RA List is the annual list of all the amendments for which an IDP must be amended to retain its qualified plan status. IRS will publish the RA List after October 1 of each year... IRS anticipates making exceptions based on program capacity to work additional applications, and the need for rulings in certain areas. We'll measure need in a variety of ways including annual input from the EP community."

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