According to an IRS news release, an individually designed plan is in Cycle D if it is a single employer plan where the last digit of the employer identification number of the plan sponsor is 4 or 9, or it is a multiemployer plan under section 414(f).
The publishing of the list was called for under Section 4 of Revenue Procedure 2007-44, which mandates the collecting of statutory, regulatory, and guidance changes that must be taken into account in submissions by plan sponsors for opinion, advisory, and determination letters whose submission period begins on February 1st following issuance of the list.
The IRS said it will start accepting determination letter applications for Cycle D plans beginning February 1, 2009. The 12-month submission period for Cycle D plans will end January 31, 2010.
The tax agency said the new list reflects law changes under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the Pension Funding Equity Act of 2004 (PFEA), the American Jobs Creation Act of 2004 (AJCA), the Katrina Emergency Tax Relief Act of 2005 (KETRA), the Gulf Opportunity Zone Act of 2005 (GOZA), the Pension Protection Act of 2006 (PPA ’06), and the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007.
The latest IRS release is available at: http://www.irs.gov/pub/irs-drop/n-08-108.pdf .