IDP - Cycle A

[blue]

Could someone help me figure this out?

If a plan's EIN ends in a 6, the initial submission period ended January 31, 2007. I am assuming that is the date they need to submit the document for review correct? If that assumption is correct, when does the EGTRRA document need to be restated?

Thanks in advance for your help. Most of the plans I work on are protype documents.

[John Feldt ERPA CPC QPA]

Plans that are not using a proapproved document are required to be restated according to the 5-year restatement cycle based on the last digit of their EIN. If your plan is not eligible for the 6-year cycle (prototype or volume submitter), then the restatement was required by January 31, 2007. There was some relief granted for certain circumstances, but I think that may have now expired too.

There some other exceptions to the EIN deadline thing for government plans, church plans, etc. - you can read about that in Revenue Procedure 2007-44.

Now, if the plan of which you ask is a prototype, then the EGTRRA restatement is April 30, 2010. I assume you already knew that (because if you did not, then perhaps continuing in the plan document business should be reassessed).