If so there is an April deadline…

…to restate the plan and trust document. This is the IRS final deadline. The process of amending and restating the plan documentation in its entirety was last completed in 2004. It is required generally every six years. Every ‘open’ DB plan must be restated as the process updates the plans to legislation that has passed SINCE 2004. In other words, we are picking up from where we last left off. Frozen, inactive, even plans wanting to terminate or in the process of terminating are affected.