IRS 403(b) Document Restatement Cycles
Cycle 2 Enrollments Will Open Fall 2022

  1. 2009

    2009

  2. Cycle 1

  3. IRS written plan document requirement for 403(b) plans

  4.  
  5.  
  6.  
  7.  
  8.  
  9.  
  10.  
  11.  

  12. IRS written plan adoption deadline

  13. 2010

    2010

    1st day of Initial Remedial Amendment Period

  14.  
  15.  
  16.  
  17.  
  18.  
  19.  
  20.  
  21.  
  22.  
  23.  
  24.  

  25. 2011

    2011

  28.  
  30.  
  31.  
  32.  
  33.  
  34.  
  35.  
  36.  

  37. 2012

    2012

  38.  
  39.  
  40.  
  41.  
  42.  
  43.  
  44.  
  45.  
  46.  
  47.  
  48.  

  49. 2013

    2013

  50.  
  51.  

  52. Cycle 1 Submission Announcement

  53.  
  54.  
  55.  
  56.  
  57.  
  58.  
  59.  
  60.  

  61. 2014

    2014

  63.  
  64.  

  65. Cycle 1 Submission Deadline

    IRS Reviews ASC Cycle 1 Documents
  66.  
  67.  
  68.  
  69.  
  70.  
  71.  
  72.  

  73. 2015

    2015

  75.  
  76.  
  77.  
  78.  
  79.  
  80.  
  81.  
  82.  
  83.  
  84.  

  85. 2016

    2016

  86.  
  87.  
  88.  
  89.  
  90.  
  91.  
  92.  
  93.  
  94.  
  95.  
  96.  

  97. 2017

    2017

  98.  
  99.  

  100. IRS Approves ASC Cycle 1 Documents

    IRS issues Cycle 1 Advisory Letters to ASC and ASC clients. Letters are effective immediately and documents can be used for new plans and Cycle 1 restatements.
    Employers Adopt and Restate
  102.  
  103.  
  104.  
  105.  
  106.  
  107.  
  108.  

  109. 2018

    2018

  110.  
  111.  
  112.  
  113.  
  114.  
  115.  
  116.  
  117.  
  118.  
  119.  
  120.  

  121. 2019

    2019

  122.  
  123.  
  124.  
  126.  
  127.  
  128.  
  129.  
  130.  
  131.  
  132.  

  133. 2020

    2020

  134.  
  135.  
  136.  
  137.  
  138.  
  139.  

  140. Cycle 1 Restatement End Date

    **Deadline extended from 3/31/2020 due to COVID-19
  141.  
  142.  
  143.  
  144.  

  145. 2021

    2021

  146. Cycle 2
     
  147.  
  148.  
  149.  
    Cycle 1 to Cycle 2 Transition
  150.  
  151.  
  152.  

  153. Cycle 2 Submission Announcement

  154.  
  155.  
  156.  

  157. 2022

    2022

  158.  
  159.  
  160.  
  161.  
  162.  
  163.  
  164.  
  165.  
  166.  
  167.  
  168.  

  169. 2023

    2023

  170.  
  171.  
  172.  

  175. Cycle 2 Submission Deadline

    IRS Reviews Cycle 2 Documents
  177.  
  178.  
  179.  
  180.  

  181. 2024

    2024

  182.  
  183.  
  184.  
  185.  
  186.  
  187.  
  188.  
  189.  
  190.  

  191. IRS Approves ASC Cycle 2 Documents

    IRS issues Cycle 2 Opinion Letters to ASC and ASC clients. Letters are effective immediately and documents can be used for new plans and Cycle 2 restatements.
    *Date is estimated.
    Employers Adopt and Restate
  192.  

  193. 2025

    2025

    Cycle 2 Restatement Start Date

    Anticipated opening of submission period for employers to apply for Determination Letters using Form 5307. Only employers that adopt Pre-Approved Plans with modifications may apply for Determination Letters. All other adopting employers will rely on plan's Opinion Letter and may not submit for Determination Letters.
    *Date is estimated.
  194.  
  195.  
  196.  
  197.  
  198.  
  199.  
  200.  
  201.  
  202.  
  203.  
  204.  

  205. 2026

    2026

  207.  
  208.  
  209.  
  210.  
  211.  
  212.  
  213.  
  214.  

  215. Cycle 2 Restatement End Date

    Anticipated end to Cycle 2 restatement period
    *Date is estimated.
  216.  

  217. 2027

    2027

  218.  
  219.  
  220.  
  221.  
  222.  
  223.  
  224.  
  225.  
  226.  
  227.  
  228.  
*Disclaimer: This infographic reflects actual or expected timeline dates and provides information for pre-approved plan documents as of August 2022. Should the IRS modify dates in the future, this infographic will be updated accordingly. Additionally, while the information provided here is intended to be accurate, you should consult with legal counsel on specific issues and factual situations.
© 2024 Actuarial Systems Corporation