IRS Plan Document Restatement Cycles

At a glance timelines

IRS Plan Document Restatement Cycles

At a glance timelines






These infographics 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.


If you are an ASC client and have questions about restatements, email support@asc-net.com. If you are not an ASC client, contact sales@asc-net.com.