In IRS Announcement 2015-19, the IRS has ended the individually designed plan determination letter process known as the five-year restatement cycle, effective January 1, 2017. The last year of the five-year restatement cycle, which started February 1, 2016, and ends January 31, 2017, is the restatement window for Cycle A. Other than that, determination letters will only be issued when the plan is originally qualified and when the plan terminates or if the IRS issues a future requirement for a determination letter.

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