Plan sponsors of retirement plans scheduled to apply for a determination letter from the IRS under Cycle C (i.e., governmental plans and plans whose sponsors’ EINs end in 3 or 8) should have adopted all of the necessary amendments so that their plans maintain tax-qualified status. Applications for Cycle C determination letters must be submitted to the IRS no later than Jan. 31, 2014. Please consult with your SRZ attorney to ensure no amendments have been missed.