Effective February 1, 2013, the Internal Revenue Service (IRS) began accepting
determination letter applications from remedial amendment period Cycle C individually
designed plans. In general, Cycle C plans must be submitted for a determination letter no
later than January 31, 2014 to rely on the extended period during which qualification
amendments may be retroactively adopted. Cycle C plans include those sponsored by
employers with EINs ending in a "3" or an "8".