2014 Cumulative List

Notice 2014-77 contains the 2014 Cumulative List of Changes applicable to individually designed plans to be submitted for determination during the period February 1, 2015 and ending January 31, 2016.

Document Excerpt

 This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007-44, 2007-2 C.B. 54. The 2014 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2015 and ending January 31, 2016.

Link

http://www.irs.gov/pub/irs-drop/n-14-77.pdf

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