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

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  25. 2011



    2011

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  27.  
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  33.  
  34. 2012



    2012

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  40.  
  41.  
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  45.  
  46. 2013



    2013

  47.  
  48.  
  49. Cycle 1 Submission Announcement

  50.  
  51.  
  52.  
  53.  
  54.  
  55.  
  56.  
  57.  
  58. 2014



    2014

  59.  
  60.  
  61. Cycle 1 Submission Deadline

    IRS Reviews ASC Cycle 1 Documents
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  69. 2015



    2015

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  80. 2016



    2016

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  88.  
  89.  
  90.  
  91.  
  92. 2017



    2017

  93.  
  94.  
  95. 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
  96.  
  97.  
  98.  
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  100.  
  101.  
  102.  
  103. 2018



    2018

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  113.  
  114.  
  115. 2019



    2019

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  120.  
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  122.  
  123.  
  124.  
  125.  
  126. 2020



    2020

  127.  
  128.  
  129.  
  130.  
  131.  
  132.  
  133. Cycle 1 Restatement End Date

    **Deadline extended from 3/31/2020 due to COVID-19
  134.  
  135.  
  136.  
  137.  
  138. 2021



    2021

  139. Cycle 2
     
  140.  
  141.  
  142.  
  143.  
  144.  
  145.  
  146. Cycle 2 Submission Announcement

  147.  
  148.  
  149.  
  150. 2022



    2022

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  158.  
  159.  
  160.  
  161.  
  162. 2023



    2023

  163.  
  164.  
  165.  
  166. Cycle 2 Submission Deadline

    IRS Reviews Cycle 2 Documents
  167.  
  168.  
  169.  
  170.  
  171. 2024



    2024

  172.  
  173.  
  174.  
  175.  
  176.  
  177.  
  178.  
  179.  
  180.  
  181. 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
  182.  
  183. 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.
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  194.  
  195. 2026



    2026

  196.  
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  199.  
  200.  
  201.  
  202.  
  203.  
  204. Cycle 2 Restatement End Date

    Anticipated end to Cycle 2 restatement period
    *Date is estimated.
  205.  
  206. 2027



    2027

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  217.  
*Disclaimer: This infographic reflects actual or expected timeline dates and provides information for pre-approved plan documents as of August 2022. The IRS may modify certain Cycle 2 timeline dates in the future. If so, we will update the infographic accordingly. Additionally, while the information provided here is intended to be accurate, you should consult with legal counsel on specific issues and factual situations.
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