A REMINDER for plans that are in Cycle C for IRS determination letters: the submission deadline is January 31, 2009, just a little over a year away! Plans are in Cycle C if the last digit of the plan sponsor’s employer identification number is 3 or 8. The IRS just released Notice 2007-94 which identifies the statutory, regulatory and guidance changes that must be reflected in plan documents and determination letter submissions to the IRS during Cycle C. Those of you who are responsible for a Cycle C plan will want to read Notice 2007-94 closely and begin coordinating the plan amendment and determination letter process with your advisors. Plans in other cycles will also need to comply with requirements listed in the Notice and might use it as a compliance checklist. See IRS Notice 2007-94.