Cycle D filers may want to consider filing their determination letter applications before June 30, 2014 in order to take advantage of using the 2011 Form 5300.  The IRS issued a new Form 5300 at the end of last year that requires additional information not required on the 2011 Form 5300.  An employer wanting to file before June 30th must distribute the related Notice to Interested Parties by June 20, 2014.  In general, Cycle D filers are plan sponsors whose EIN ends in 4 or 9 or multi-employer plans.