IRS Defined Benefit / Cash Balance Document Restatement Cycles

  1. 2004



    2004

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  13. 2005



    2005

  14.  
    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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  59. 2009



    2009

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  71. 2010



    2010

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  74. 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
  75. 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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  83. 2011



    2011

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  94. 2012



    2012

  95.  
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  97. EGTRRA Restatement End Date

    EGTRRA Only
  98. PPA (6-Year Cycle) (DB and CB)
     
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  105. 2013



    2013

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  117. 2014



    2014

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  127. 2015



    2015

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  136.  
  137. PPA Submission Deadline

    IRS submission deadline for ASC PPA documents and client applications.
    IRS Reviews PPA Documents
  138.  
  139. 2016



    2016

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  150. 2017



    2017

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  162. 2018



    2018

  163.  
  164.  
  165. 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
  166. 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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  174. 2019



    2019

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  186. 2020



    2020

  187.  
  188.  
  189. PPA Restatement End Date

    PPA Only
  190. Cycle 3 Submission Announcement

    ASC drafts Cycle 3 documents under new IRS procedures for "Pre-Approved Plans" and notifies clients of application process.
  191. Cycle 3 (6-Year Cycle)
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  198. 2021



    2021

  199.  
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  203.  
  204.  
  205. Cycle 3 Submission Deadline

    IRS submission deadline for ASC Cycle 3 documents and client applications.
    IRS Reviews Cycle 3 Documents
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  210. 2022



    2022

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  218.  
  219.  
  220.  
  221. IRS Approves ASC Documents

    IRS issues Cycle 3 Opinion and Advisory Letters to ASC and ASC clients. Letters are effective immediately and documents can be used for new plans and PPA restatements.
    Employers Adopt and Restate
  222. 2023



    2023

  223. Cycle 3 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.
    PPA to Cycle 3 Transition
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  234. 2024



    2024

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  246. 2025



    2025

  247. Cycle 3 Restatement End Date

    Anticipated end to Cycle 3 restatement period.
    Cycle 3 Only
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*Disclaimer: This infographic reflects actual or expected timeline dates as of March 30, 2020. The IRS may modify certain Cycle 3 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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