http://www.irs.gov/irb/2011-45_IRB/ar11.html

In order to simplify the process for establishing whether a user fee is required to be paid with a determination letter application for a plan, for purposes of § 7528(b)(2), the Service will treat an application as having been filed by the last day of a remedial amendment period with respect to the plan beginning within the first five plan years if both of the following conditions are met: (1) the application is filed with the Service by the last day of the submission period for the plan’s current remedial amendment cycle, and (2) the plan is first in existence no earlier than January 1 of the tenth calendar year immediately preceding the year in which the submission period for the plan’s current remedial amendment cycle begins. For example, for purposes of § 7528(b)(2), the Service will treat an application for a determination letter for a Cycle A plan as filed by the last day of a remedial amendment period with respect to the plan beginning within the first five plan years if the application is filed with the Service by January 31, 2012 (i.e., the last day of the submission period for the plan’s current remedial amendment cycle) and the plan is first in existence no earlier than January 1, 2001 (i.e., January 1 of the tenth calendar year immediately preceding 2011, the year in which the submission period for the plan’s current remedial amendment cycle begins). An application for a determination letter for a Cycle B plan will be treated as filed by the last day of a remedial amendment period with respect to the plan beginning within the first five plan years if the application is filed with the Service by January 31, 2013, and the plan is first in existence no earlier than January 1, 2002.

For further guidance: http://sungard.com/en/sitecore/conte...entperiod.aspx

Last Digit of
Employer’s EIN Plan
Cycle
Last Day of
EGTRRA
RAP Cycle Last Day of Next 5 Year
EGTRRA RAP Cycle
1 or 6
A Jan 31, 2007 Jan 31, 2012
2 or 7 B Jan 31, 2008 Jan 31, 2013
3 or 8 C Jan 31, 2009 Jan 31, 2014
4 or 9 D Jan 31, 2010 Jan 31, 2015
5 or 0 E Jan 31, 2011 Jan 31, 2016



Anyone think of a way to automate a way to determine whether a waiver would apply?