Bulletin No. 2014–52 December 22, 2014
Internal Revenue Bulletin 2014-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2014–77, page 974. This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44, 2007–2 C.B. 54. The 2014 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2015 and ending January 31, 2016.
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