SECTION 9. ESTABLISHMENT

OF FIVE-YEAR REMEDIAL AMENDMENT CYCLES FOR INDIVIDUALLY DESIGNED PLANS

.01 This Part III sets forth rules and procedures for the five-year remedial

If the last digit of the plan sponsor’s EIN 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

member uses Cycle B and another member uses Cycle C, the election must be made by the due date for Cycle B. The election must list all members of the group, including each member’s EIN, and all plans (other than multiemployer plans and multiple employer plans) that are maintained by each member of the group. The election must be filed with the first determination letter application that is submitted in accordance with this revenue procedure for any plan (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 11.01.