SECTION 20. OFF-CYCLE FILING

If an opinion or advisory letter application for a new sponsor, new practitioner, or new pre-approved plan is submitted outside of the submission period within an applicable six-year cycle, the application is filed “off-cycle”. The application will be reviewed using the Cumulative List the Service would have used if the plan had been submitted as an on-cycle plan during the most-recently expired submission pe

riod that would have applied for that particular type of plan.

Example 10: Sponsor S submits an application for an opinion letter for a new defined contribution M&P pre-approved plan on January 1, 2008. This is after the submission period that ended on January 31, 2006 for the current cycle and before the submission period that begins on February 1, 2011 and ends on January 31, 2012 for the next six-year cycle. Sponsor S’s application will be reviewed using the 2004 Cumulative List.