PART I — INDIVIDUALLY DESIGNED
SECTION 4. ESTABLISHMENT
Internal Revenue Bulletin 2004-40 · 2026-10-03 edition · updated 2026-10-04 · United States
OF FIVE-YEAR REMEDIAL AMENDMENT CYCLES FOR INDIVIDUALLY DESIGNED PLANS
.01 Beginning with the EGTRRA remedial amendment period, as herein extended, the determination of when a plan’s remedial amendment period under § 401(b) of the Code ends will be based on the plan’s remedial amendment cycle. In the case of an individually designed plan, the remedial amendment cycle is a five-year cycle. This Part I contains the rules and procedures for the five-year
| If the last digit of the plan sponsor’s TIN is — | The plan’s cycle is — |
|---|---|
| 1 or 6 | Cycle A |
| 2 or 7 | Cycle B |
| 3 or 8 | Cycle C |
| 4 or 9 | Cycle D |
| 5 or 0 | Cycle E |
(other than multiemployer plans and multiple employer plans) maintained by any member of the group. Once filed, the election will apply and may not be modified or revoked, except as provided below in section 6.01(3).
Get a plain-English answer with a citation back to this text.
Ask AI about this code