IRS Notice 2009-98 – 2009 Cumulative List of Changes in Plan Qualification Requirements

Part III --- Administrative, Miscellaneous, and Procedural

IRS Notice 2009-98 – 2009 Cumulative List of Changes in Plan Qualification Requirements

Notice 2009-98 sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the statutory, regulatory, and guidance changes needed for certain requests to the Service for opinion, advisory, and determination letters for the 12-month period beginning February 1, 2010.

The 2009 Cumulative List is to be used primarily by plan sponsors of individually designed plans that are in Cycle E. An individually designed plan is in Cycle E if it is a single employer plan where the last digit of the employer identification number of the plan sponsor is 5 or 0, or it is a § 414(d) governmental plan for which an election has been made by the plan sponsor to treat Cycle E as the initial EGTRRA remedial amendment cycle for the plan…In accordance with IRS Revenue Procedure 2007-44 – Rulings and determination letters, the Service will start accepting determination letter applications for Cycle E plans beginning on February 1, 2010. The 12-month submission period for Cycle E plans will end January 31, 2011.

The Service will not consider in its review of any determination letter application, for the submission period that begins February 1, 2010, any:

1. guidance issued after October 1, 2009;
2. statutes enacted after October 1, 2009;
3. qualification requirements first effective in 2011 or later; or
4. statutory provisions that are first effective in 2010, for which there is no guidance identified in this notice.
   

I. PURPOSE
II. BACKGROUND
III. APPLICATION OF 2009 CUMULATIVE LIST
IV. SPECIAL RULES FOR THE HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008
V. SPECIAL RULES FOR THE WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2008
VI. 2009 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008 PROVISIONS
VII. WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2009 PROVISION

Related Links:

• IRS Notice 2009-98, 2009-52 I.R.B. (December 28, 2009) – IRS Notice 2009-98 – 2009 Cumulative List of Changes in Plan Qualification Requirements [PDF]
• IRS Notice 2009-98, 2009-52 I.R.B. (December 28, 2009) – IRS Notice 2009-98 – 2009 Cumulative List of Changes in Plan Qualification Requirements [HTML]
• 2009-52 I.R.B. (December 28, 2009)
• IRS Revenue Procedure 2007-44 – Rulings and determination letters