DOMSerra

Does any one have a site for confirmation that a terminating 403(b) plan must restate it's plan for the 2020 restatement cycle? I found information on PPA which stated you had to restate before terminating the Plan, information on what to do with a DB plan, but I can't find a site on if you are required to restate your 403(b) for the 2020 cycle. Theoretically, it would seem to make sense and it makes John's point, but I can't find anything that explicitly tells me that. Specifically, in my case, all interim amendments, HEART, WRERA, EGTRRA, and PPA were completed. Assuming voluntary amendments thereafter that are not operational defects, what say you on having to do a restatement and your site.