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: