IRS Defined Contribution Document Restatement Cycles

  1. 2004

    2004

  2.  
    EGTRRA (6-Year Cycle)
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  10.  
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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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  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
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  28.  
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  30.  
  31.  
  32.  
  33.  
  34.  
  35.  
  36.  

  37. 2007

    2007

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  40.  
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  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

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  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

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  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

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  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

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  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

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  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

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  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.  
  231.  
  232.  
  233.  
  234.  
  235.  
    Cycle 4 (6-Year Cycle)
  237.  
  238.  
  239.  
  240.  

  241. 2024

    2024

  242. Cycle 4 Submission Window opens

    ASC drafts Cycle 4 documents under new IRS procedures for “Pre-Approved Plans” and notifies clients of application process.
  243.  
  244.  
  245.  
  246.  
  247.  
  248.  
  249.  
  250.  
  251.  
  252.  

  253. 2025

    2025

  254. Cycle 4 Submission Deadline

    IRS submission deadline for ASC Cycle 4 documents and client applications.
    IRS Reviews Cycle 4 Documents
  255.  
  256.  
  257.  
  258.  
    Cycle 3 to Cycle 4 Transition
  259.  
  261.  
  262.  
  263.  
  264.  

  265. 2026

    2026

  266.  
  267.  
  268.  
  269.  
  270.  
  271.  
  272.  
  273. .

    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

  274. 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.
  275.  
  276.  

  277. 2027

    2027

  278.  
  279.  
  280.  
  281.  
  282.  
  283.  
  285.  
  286.  
  287.  
  288.  

  289. 2028

    2028

  290.  
  291.  
  292.  
  293.  
  294.  
    Cycle 4 Only
  295.  
  296.  
  297. .

    Cycle 4 Restatement End Date

    End of Cycle 4 restatement period.

    *Date is estimated.
  298.  
  299.  
  300.  
*Disclaimer: This infographic reflects actual or expected timeline dates as of March 2024. 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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