The IRS requires Plan Document updates in a six-year cycle – their cycle, not your Plan’s cycle – and the Post-PPA Restatement is the most recent. All plan documents like yours (about 99% of all documents) must be restated to remain compliant.

We are at the beginning of that cycle.

If you have a new plan document that was effective after December 1, 2020, you may already have a Post-PPA plan document.

See links below for more information:

• Amendment and Restatement introduction
• Post-PPA Best Practices
• Post-PPA FAQ