SECTION 10. CUMULATIVE LIST OF

CHANGES IN PLAN QUALIFICATION REQUIREMENTS

.01 The Service will publish a Cumulative List of Changes in Plan Qualification Requirements annually. The target date for publication of the list is mid-November of each year. The first list will be issued in conjunction with the opening of the EGTRRA opinion and advisory letter program for pre-approved plans.

.02 The annual Cumulative List of Changes in Plan Qualification Requirements will identify those changes in the qualification requirements of the Code as well as those items of published guidance relating to the plan qualification requirements, such as regulations and revenue rulings, that will be considered by the Service in its review of plans whose remedial amendment cycle ends on January 31 of the second calendar year following publication of the list. In other words, it is expected that determination letter applications for these plans will be submitted between February 1 of the calendar year following the publication of the annual list and January 31 of the next year, and the Service will review these plans taking into account the changes and guidance identified on the annual list. For example, it is expected that Cycle A plans will be sub

October 4, 2004 576 2004–40 I.R.B.

mination. An application will be deemed to be filed in connection with plan termination if it is filed no later than, the later of (i) one year from the effective date of the termination, or (ii) one year from the date on which the action terminating the plan is adopted; however, in no event can the application be filed later than twelve months from the date of distribution of substantially all plan assets.