IRS Defined Contribution Document Restatement Cycles
*As of January 2022, the IRS has not modified any of the dates for Cycle 3 DC plan restatements in response to COVID-19.

  1. 2004

    2004

  2.  
    EGTRRA (6-Year Cycle)
  3.  
  4.  
  5.  
  6.  
  7.  
  8.  
  9.  
  10.  
  11.  
  12.  

  13. 2005

    2005

  14.  

  15. EGTRRA Submission Announcement

    ASC drafts EGTRRA documents and notifies clients of application process.
  16.  
  17.  
  18.  
  19.  
  20.  
  21.  
  22.  
  23.  
  24.  

  25. 2006

    2006

  26. EGTRRA Submission Deadline

    IRS submission deadline for ASC EGTRRA documents and client applications.
    IRS Reviews EGTRRA Documents
  27.  
  28.  
  29.  
  30.  
  31.  
  32.  
  33.  
  34.  
  35.  
  36.  

  37. 2007

    2007

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

  49. 2008

    2008

    EGTRRA Starts
  50.  

  52. 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

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

  61. 2009

    2009

  62.  
  63.  
  64.  
  65.  
  66.  
  67.  
  68.  
  69.  
  70.  
  71.  
  72.  

  73. 2010

    2010

  74.  
  75.  
  76.  

  77. EGTRRA Restatement End Date

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

  85. 2011

    2011

  86. PPA Submission Announcement

    ASC drafts PPA documents and notifies clients of application process.
  87.  
  88.  
  89.  
  90.  
  91.  
  92.  
  93.  
  94.  
  95.  
  96.  

  97. 2012

    2012

  98. PPA Submission Deadline

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

  109. 2013

    2013

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

  121. 2014

    2014

  122.  
  123.  

  124. 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

  125. 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
  126.  
  127.  
  128.  
  129.  
  130.  
  131.  
  132.  

  133. 2015

    2015

  134.  
  135.  
  136.  
  137.  
  138.  
  139.  
  140.  
  141.  
  142.  
  143.  
  144.  

  145. 2016

    2016

  146.  
  147.  
  148.  

  149. PPA Restatement End Date

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

  157. 2017

    2017

  158.  
  159.  
  160.  
  161.  
  162.  
  163.  
  164.  
  165.  

  166. Cycle 3 Submission Announcement

    ASC drafts Cycle 3 documents under new IRS procedures for "Pre-Approved Plans" and notifies clients of application process.
  167.  
  168.  

  169. 2018

    2018

  170.  
  171.  
  172.  
  173.  
  174.  
  175.  
  176.  
  177.  
  178.  
  179.  

  180. Cycle 3 Submission Deadline

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

  181. 2019

    2019

  182.  
  183.  
  184.  
  185.  
  186.  
  187.  
  188.  
  189.  
  190.  
  191.  
  192.  

  193. 2020

    2020

  194.  
  195.  
  196.  
  197.  

  198. IRS Issues Opinion Letters

    IRS announces that the Cycle 3 restatement period will end July 31, 2022.
    Employers Adopt and Restate
  199.  

  200. 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
  201.  
  202.  
  203.  
  204.  

  205. 2021

    2021

  206.  
  207.  
  208.  
  209.  
  210.  
  211.  
  212.  
  213.  
  214.  
  215.  
  216.  

  217. 2022

    2022

  218.  
  219.  
  220.  
  221.  
  222.  
  223.  

  224. Cycle 3 Restatement End Date

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

  229. 2023

    2023

  230.  
*Disclaimer: This infographic reflects actual or expected timeline dates as of January 2022. 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.
© 2022 Actuarial Systems Corporation