IRS Plan Document Restatement Cycles

At a glance timelines

These infographics reflect actual or expected timeline dates. 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.

If you are an ASC client and have questions about restatements, email If you are not an ASC client, contact