IRS Defined Benefit / Cash Balance Document Restatement Cycles
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  1. 2004

    2004

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  13. 2005

    2005

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    EGTRRA (6-Year Cycle) (DB Only)
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  21. EGTRRA Submission Announcement

    Revenue Procedure 2005-66
    ASC drafts EGTRRA documents and notifies clients of application process.
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  25. 2006

    2006

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  37. 2007

    2007

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  43. PPA Submission Announcement

    ASC notifies clients of the application process and drafts PPA documents.
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  49. 2008

    2008

  50. EGTRRA Submission Deadline

    IRS submission deadline for ASC EGTRRA documents and client applications for those clients who want letters in their own name.
    IRS Reviews EGTRRA Documents
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  61. 2009

    2009

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  73. 2010

    2010

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  76. IRS Approves ASC Documents

    IRS issues EGTRRA Opinion and Advisory Letters to ASC and ASC clients. Letters are effective immediately and documents can be used for new plans and EGTRRA restatements. IRS announces EGTRRA restatement period ends April 30, 2012.
    Employers Adopt and Restate
  77. EGTRRA Starts

    EGTRRA Restatement Start Date

    Employers that wish to adopt "modified" Volume Submitter plans may submit for Determination Letters using Form 5307. Employers adopting either Volume Submitter plans that are not modified or Prototype plans may not submit for Determinations Letters.
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  85. 2011

    2011

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  97. 2012

    2012

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  101. EGTRRA Restatement End Date

    EGTRRA Only
  102. PPA (6-Year Cycle) (DB and CB)
     
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  109. 2013

    2013

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  121. 2014

    2014

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  133. 2015

    2015

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  142.  

  143. PPA Submission Deadline

    IRS submission deadline for ASC PPA documents and client applications.
    IRS Reviews PPA Documents
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  145. 2016

    2016

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  157. 2017

    2017

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  169. 2018

    2018

  170.  
  171.  

  172. IRS approves ASC Documents

    IRS issues PPA Opinion and Advisory Letters to ASC and ASC clients. Letters are effective immediately and documents can be used for new plans and PPA restatements. IRS announces PPA restatement period ends April 30, 2020.
    Employers Adopt and Restate

  173. PPA Restatement Start Date

    Employers that wish to adopt "modified" Volume Submitter plans may submit for Determination Letters using Form 5307. Employers adopting Volume Submitter plans that are not modified or Prototype plans may not submit Form 5307.
    EGTRRA to PPA Transition
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  181. 2019

    2019

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  193. 2020

    2020

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  196.  
  198. Cycle 3 (6-Year Cycle)

  199. Cycle 3 Submission Announcement

    ASC drafts Cycle 3 documents under new IRS procedures for "Pre-Approved Plans" and notifies clients of application process.

  200. PPA Restatement End Date

    **Deadline extended from 4/30/2020 due to COVID-19
  201.  
    PPA Only
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  205. 2021

    2021

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  211.  

  212. Cycle 3 Submission Deadline

    IRS submission deadline for ASC Cycle 3 documents and client applications.
    IRS Reviews Cycle 3 Documents
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  217. 2022

    2022

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  229. 2023

    2023

  230.  

  231. IRS Approves ASC Documents

    IRS issues Cycle 3 Opinion Letters to ASC and ASC clients. Letters are effective immediately and documents can be used for new plans and Cycle 3 restatements.

    *2/28/2023, or, in some cases, as soon as possible thereafter
    Employers Adopt and Restate

  232. Cycle 3 Restatement Start Date

    Submission period opens 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.
    PPA to Cycle 3 Transition
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  241. 2024

    2024

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  253. 2025

    2025

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  255. Cycle 3 Restatement End Date

    End of Cycle 3 restatement period.
    Cycle 3 Only
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*Disclaimer: This infographic reflects actual or expected timeline dates as of February 2023. 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.
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