Under recently released Revenue Procedure 2012-50, the IRS announced it will allow individually-designed governmental plans to elect Cycle E (instead of Cycle C) as the planʼs second remedial amendment cycle. The election is made by filing a determination letter application for the plan during the one-year submission period for the second Cycle E (February 1, 2015 through January 31, 2016). No election form or notice to the IRS is required. If the sponsor of an individually-designed governmental plan elects to file a determination letter application for the plan during the Cycle E submission period, all requirements for an individually-designed plan submitted for a determination letter during the Cycle E submission period are applicable to the sponsorʼs plan, including the requirement to amend the plan for all applicable items on the Cycle E Cumulative List and the requirement to timely adopt any interim amendments that are required for a governmental plan during Cycle C and Cycle D. For any subsequent remedial amendment cycle, the planʼs cycle will revert to Cycle C. Sponsors of a governmental plan filing during the second Cycle E submission period will have their plan's second cycle determination letter expire at the end of the third Cycle C submission period (January 31, 2019).