SECTION 14. SIX-YEAR

AMENDMENT/APPROVAL CYCLE FOR M&P AND VOLUME SUBMITTER PLANS

.01 In general, sponsors of M&P plans and volume submitter plans must apply for new opinion or advisory letters for the plans every six years, according to the following schedule:

RAP for Plan Z ends January 31, 2011, and the subsequent 5-year RAP cycle ends January 31, 2016. Employer C submits a determination letter application on March 1, 2009. The RAP cycle will expire on January 31, 2011. Therefore, Employer C may need to re-submit a new determination letter application during the last twelve months of the RAP cycle (between February 1, 2010, to January 31, 2011) to continue to have reliance on a determination letter after that date.

.04 The Service will not consider in its review of any determination letter application any change in the qualification requirements or published guidance that has not been identified in the applicable Cumulative List of Changes in Plan Qualification Requirements and a determination letter may not be relied on with respect to such changes or guidance.

.05 The Service may require the adoption of good faith plan amendments, as identified in the applicable Cumulative List, prior to the end of a plan’s remedial amendment cycle. The Service will not consider these amendments in issuing a determination letter, and the letter may not be relied on with respect to the amendments, if the amendments relate to changes in the qualification requirements or guidance that has not been identified on the applicable Cumulative List of Changes in Plan Qualification Requirements.