The IRS issued its 2010 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors submitting determination, opinion or advisory letter applications for plans beginning February 1, 2011 and ending January 31, 2012. The Cumulative List consists of statutory provisions and associated guidance that reflect changes to plan qualification requirements. The list of changes is found at http://www.irs.gov/pub/irs-drop/n-10-90.pdf.