SECTION 4. CUMULATIVE LIST OF

CHANGES IN PLAN QUALIFICATION REQUIREMENTS

.01 The Service intends to publish annually a Cumulative List of Changes in Plan Qualification Requirements (Cumulative Lists). The Cumulative Lists are intended to identify, on a year-by-year basis, all changes in the qualification requirements resulting from changes in statutes, or from regulations or other guidance published in the Internal Revenue Bulletin that are required to be taken into account in the written plan document.

.02 The 2004 Cumulative List (that is, Notice 2004–84) was issued in anticipation of the opening of the EGTRRA opinion and advisory letter program for defined contribution pre-approved plans. The target date for publication of the Cumulative List is mid-November of each year.

.03 Each annual Cumulative List identifies changes in the qualification requirements of the Code as well as 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 submission period (whether for an opinion or advisory letter in the case of a pre-approved plan, or for a determination letter in the case of an individually designed plan) begins on February 1st following issuance of the Cumulative List. For example, sponsors or practitioners maintaining non-mass submitter defined contribution pre-approved plans have until January 31, 2006 to submit opinion and advisory letter applications. The Service will review these plans based upon the 2004 Cumulative List. Similarly, Cycle A individually designed plans will be submitted for determination letters between February 1, 2006 and January 31, 2007. The Service will review these plans on

the basis of the Cumulative List that is expected to be issued in the latter part of 2005. .04 The Service will not consider in its review of any opinion, advisory or determination letter application any qualification change that becomes effective, any guidance published, or any statutes enacted, after the issuance of the applicable Cumulative List (unless the item has been identified in that Cumulative List). Thus, an opinion, advisory or determination letter may not be relied on for statutory changes enacted, or guidance published, after the applicable Cumulative List unless so identified.

.05 The Service will, however, consider in its review of any opinion, advisory or determination letter application all qualification requirements in effect, or guidance published before the issuance of the applicable Cumulative List whether or not included in that Cumulative List. Thus, an opinion, advisory or determination letter may be relied on for statutory changes enacted, or guidance published, before the applicable Cumulative List whether or not identified.