IRS Defined Contribution Document Restatement Cycles

  1. 2004



    2004

  2.  
    EGTRRA (6-Year Cycle)
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  12.  
  13. 2005



    2005

  14.  
  15. EGTRRA Submission Announcement

    ASC drafts EGTRRA documents and notifies clients of application process.
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  24.  
  25. 2006



    2006

  26. EGTRRA Submission Deadline

    IRS submission deadline for ASC EGTRRA documents and client applications.
    IRS Reviews EGTRRA Documents
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  30.  
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  36.  
  37. 2007



    2007

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  48.  
  49. 2008



    2008

    EGTRRA Starts
  50.  
  51. 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, 2010.
    Employers Adopt and Restate
  52. 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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  60. 2009



    2009

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  72. 2010



    2010

  73.  
  74.  
  75.  
  76. EGTRRA Restatement End Date

  77.  
    PPA (6-Year Cycle)
    EGTRRA Only
  78.  
  79.  
  80.  
  81.  
  82.  
  83.  
  84. 2011



    2011

  85. PPA Submission Announcement

    ASC drafts PPA documents and notifies clients of application process.
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  88.  
  89.  
  90.  
  91.  
  92.  
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  94.  
  95.  
  96. 2012



    2012

  97. PPA Submission Deadline

    IRS submission deadline for ASC PPA documents and client applications.
    IRS Reviews PPA Documents
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  99.  
  100.  
  101.  
  102.  
  103.  
  104.  
  105.  
  106.  
  107.  
  108. 2013



    2013

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  118.  
  119.  
  120. 2014



    2014

  121.  
  122.  
  123. 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, 2016.
    Employers Adopt and Restate
  124. 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
  125.  
  126.  
  127.  
  128.  
  129.  
  130.  
  131.  
  132. 2015



    2015

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  142.  
  143.  
  144. 2016



    2016

  145.  
  146.  
  147.  
  148. PPA Restatement End Date

  149.  
  150.  
    Cycle 3 (6-Year Cycle)
    PPA Only
  151.  
  152.  
  153.  
  154.  
  155.  
  156. 2017



    2017

  157.  
  158.  
  159.  
  160.  
  161.  
  162.  
  163.  
  164.  
  165. Cycle 3 Submission Announcement

    ASC drafts Cycle 3 documents under new IRS procedures for "Pre-Approved Plans" and notifies clients of application process.
  166.  
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  168. 2018



    2018

  169.  
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  174.  
  175.  
  176.  
  177.  
  178.  
  179. Cycle 3 Submission Deadline

    IRS submission deadline for ASC Cycle 3 documents and client applications.
    IRS Reviews Cycle 3 Documents
  180. 2019



    2019

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  188.  
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  190.  
  191.  
  192. 2020



    2020

  193.  
  194.  
  195.  
  196.  
  197. IRS Issues Opinion Letters

    IRS announces that the Cycle 3 restatement period will end July 31, 2022.
    Employers Adopt and Restate
  198.  
  199. 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
  200.  
  201.  
  202.  
  203.  
  204. 2021



    2021

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  214.  
  215.  
  216. 2022



    2022

  217.  
  218.  
  219.  
  220.  
  221.  
  222.  
  223. Cycle 3 Restatement End Date

    End of Cycle 3 restatement period.
    Cycle 3 Only
  224.  
  225.  
  226.  
  227.  
  228. 2023



    2023

  229.  
  230.  
  231.  
  232.  
  233.  
  234.  
    Cycle 4 (6-Year Cycle)
  235.  
  236.  
  237.  
  238.  
  239. 2024



    2024

  240. Cycle 4 Submission Window opens

    ASC drafts Cycle 4 documents under new IRS procedures for “Pre-Approved Plans” and notifies clients of application process.

    *Date is estimated.
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  242.  
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  245.  
  246.  
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  248.  
  249.  
  250.  
  251. 2025



    2025

  252. Cycle 4 Submission Deadline

    IRS submission deadline for ASC Cycle 4 documents and client applications.

    *Date is estimated.
    IRS Reviews Cycle 4 Documents
  253.  
  254.  
  255.  
  256.  
    Cycle 3 to Cycle 4 Transition
  257.  
  258.  
  259.  
  260.  
  261.  
  262. 2026



    2026

  263.  
  264.  
  265.  
  266.  
  267.  
  268.  
  269.  
  270. .

    IRS Issues Cycle 4 Opinion Letters

    IRS announces that the Cycle 4 restatement window will end 9/30/2028*.

    *Date is estimated.
    Employers Adopt and Restate
  271. Cycle 4 Restatement Start Date

    Submission period opens for employer 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.
  272.  
  273.  
  274. 2027



    2027

  275.  
  276.  
  277.  
  278.  
  279.  
  280.  
  281.  
  282.  
  283.  
  284.  
  285. 2028



    2028

  286.  
  287.  
  288.  
  289.  
  290.  
    Cycle 4 Only
  291.  
  292.  
  293. .

    Cycle 4 Restatement End Date

    End of Cycle 4 restatement period.

    *Date is estimated.
  294.  
  295.  
  296.  
*Disclaimer: This infographic reflects actual or expected timeline dates as of October 2023. The IRS may modify certain Cycle 4 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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