SECTION 9. EXTENSION OF — Internal Revenue Bulletin 2004-40

THE EGTRRA REMEDIAL AMENDMENT PERIOD/SCHEDULE OF NEXT FIVE-YEAR REMEDIAL AMENDMENT CYCLE

.01 The EGTRRA remedial amendment period is extended as provided in the following chart. The chart also provides the end dates of the first five-year remedial amendment cycle after EGTRRA.

If the TIN of the employer ends in —	The plan’s cycle is —	The last day of the EGTRRA remedial amendment period (i.e., the first cycle) is —	The next five-year remedial amendment cycle ends on —
1 or 6	Cycle A	January 31, 2007	January 31, 2012
2 or 7	Cycle B	January 31, 2008	January 31, 2013
3 or 8	Cycle C	January 31, 2009	January 31, 2014
4 or 9	Cycle D	January 31, 2010	January 31, 2015
5 or 0	Cycle E	January 31, 2011	January 31, 2016

mitted for determination letters between February 1, 2006, and January 31, 2007. The Service will review these plans on the basis of the Cumulative List of Changes in Plan Qualification Requirements that is published in the latter part of 2005.

.03 If an application for a determination letter is submitted prior to the February 1 that begins the last twelve months of the plan’s remedial amendment cycle

that is, the application is filed early, or “off-cycle” - the application will be reviewed on the basis of the annual list which the Service is then using to review applications that have been filed “on-cycle.” This means that the determination letter issued for the plan may not take into account any or all of the changes in qualification requirements for which the plan must be amended within the plan’s current remedial amendment cycle. Consequently, the plan may need to be further amended within the cycle and another determination letter application will need to be filed within the last twelve months of the cycle if the plan sponsor wishes to preserve reliance on a determination letter. Also, the application will not be reviewed until all on-cycle plans have been reviewed and processed.

Example 4: The remedial amendment cycle for Plan Z is based on the last digit of Employer C’s TIN, which is 0. Plan Z’s cycle is Cycle E. The EGTRRA

.02 This extension of the EGTRRA remedial amendment period extends the remedial amendment period for all disqualifying provisions to which the EGTRRA remedial amendment period applies, including plan provisions required or permitted to be amended for EGTRRA, final regulations under § 401(a)(9) of the Code, Rev. Rul. 2001–62, Rev. Rul. 2002–27, and disqualifying provisions described in Rev. Proc. 2004–25.

.03 In accordance with section 8, the end of a plan’s EGTRRA remedial amendment cycle is the time by which plan amendments must be adopted for other legislative changes and other guidance changes that have first been listed in the Cumulative List of Changes in Plan Qualification Requirements at least twelve months before the end of the plan’s EGTRRA remedial amendment period.

.04 This extension does not waive any requirement for adoption of timely good faith EGTRRA plan amendments or other plan amendments that are required to be adopted as a condition of eligibility for the EGTRRA remedial amendment period.