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Introduction

SECTION 1. PURPOSE

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

This revenue procedure modifies Rev. Proc. 2007–44, 2007–2 C.B. 54, to provide that the sponsor of an individually designed governmental plan within the meaning of § 414(d) (“governmental plan”) may elect Cycle E (instead of Cycle 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 the second Cycle C (February 1, 2013 through January 31, 2014). This modification applies only to the second remedial amendment cycle.

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▸Contents — Internal Revenue Bulletin 2012-50
Internal Revenue Bulletin 2012-50

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