Mercer Select US - Cycle C retirement plan determination letter applications are due by February 2, 2009

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Cycle C retirement plan determination letter applications are due by February 2, 2009

The IRS will accept Cycle C determination letter applications for individually designed plans submitted by Feb. 2, 2009 -- granting a brief extension because the Jan. 31 deadline under Rev. Proc. 2007-44 falls on a Saturday in 2009. In general, the Cycle C deadline applies to sponsors with EINs ending in 3 or 8, and governmental plan sponsors that opt to file under Cycle C. The IRS notes that although Feb. 2 is Groundhog Day, applicants will not be permitted "unlimited do-overs as in the movie by the same name." No comment from Punxsutawney Phil. (Select News, 19 Dec 2008)

IRS Employee Plans News (IRS, 18 Dec 2008) (PDF)
Full text of Rev. Proc. 2007-44 (PDF)

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