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Bulletin No. 2012-50 December 10, 2012

Internal Revenue Bulletin 2012-50 · 2026-10-03 edition · updated 2026-10-04 · United States

individually designed governmental plan may elect Cycle E (instead of C) as the second remedial amendment cycle for the plan by filing a determination letter application for the plan during the one year submission period for the second Cycle E (February 1, 2015 through January 31, 2016) instead of Cycle C (February 1, 2013 through January 31, 2014). This modification applies only to the second remedial amendment cycle. Rev. Proc. 2007–44 modified.

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