SECTION 13. ON-CYCLE FILING FOR

DETERMINATION LETTERS

.01 In general, plan sponsors of individually designed plans that wish to preserve reliance on a plan’s favorable determination letter must apply for a new determination letter for each remedial amendment cycle during the last twelve months of their plan’s remedial amendment cycle, that is between February 1 and January 31 of the last year of the cycle. This is referred to as “on-cycle” filing.

.02 Determination letters issued for individually designed plans will include a statement that the letter may not be relied on after the end of the plan’s first five-year remedial amendment cycle that ends more than twelve months after the application was received, and will include the specific “expiration date.” Thus, determination letters issued for applications filed more than twelve months prior to the end of a five-year remedial amendment cycle may not be relied on after that cycle.

.03 In appropriate circumstances, the Service may, through generally applicable published guidance, extend the expiration dates of determination letters for a particular cycle year or years.