Effective February 1, 2012, the Internal Revenue Service (IRS) will begin accepting determination letter applications from remedial amendment period Cycle B individually designed plans. In general, Cycle B plans must be submitted for a determination letter no later than January 31, 2013 to rely on the extended period during which qualification amendments may be retroactively adopted. Cycle B plans include those sponsored by employers with employer identification numbers (EINs) ending in a "2" or "7."