Why Restate?

Restatements align the plan with current IRS/DOL rules and required amendments to keep tax‑qualified status.

Timing and Process

Calendar restatement cycles and interim amendments

Coordinate with the actuary/TPA and board approvals

Update participant communications if features change

Common Pitfalls

Missing an amendment window or mis‑operating the plan prior to restatement can create costly corrections.

Plan Sponsor Action Checklist

References

• General IRS/DOL plan document compliance principles.