Form 8905

[retbenser]

Is Formo 8905 needed for a VS restated 401(k) /PSP plan (for determination letter).

Thanks for all responses.

[Kevin C]

Only if you need to show they qualify for the 6 year pre-approved document cycle as an intended adopter under Rev. Proc. 2007-44, Section 17.04. A prior adopter, new adopter or the adopter of a replacement plan as those terms are defined in Section 17 are eligible for the 6 year cycle without signing Form 8905.