IRS Issues 2013 Cumulative List

December 12, 2013 ( – The Internal Revenue Service (IRS) has issued the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List).

The 2013 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2014, and ending January 31, 2015. Plans using this Cumulative List will primarily be single employer individually designed defined contribution plans and single employer individually designed defined benefit plans that are in Cycle D and multiemployer plans. Generally an individually designed plan is in Cycle D if the last digit of the employer identification number of the plan sponsor is four or nine.

The 2013 Cumulative List reflects law changes under:

  • The Pension Protection Act of 2006 (PPA ’06);
  • The U.S. Troop Readiness, Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act, 2007;
  • The Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act);
  • The Worker, Retiree, and Employer Recovery Act of 2008 (WRERA);
  • The Small Business Jobs Act of 2010 (SBJA);
  • The Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010);
  • The Moving Ahead for Progress in the 21st Century Act (MAP-21); and
  • The American Taxpayer Relief Act of 2012 (ATRA).


IRS Notice 2013-84 is here.