Restate trust agreement when submitting determination letter?

[benefitsguru]

I know we have to restate the plan, but what about the accompanying trust agreement?

[My 2 cents]

For what it's worth (not being a lawyer), I am not aware of any requirements to modify trust agreements (if separate from the pension plan document) in response to legislative or regulatory changes (the way there is for pension plan documents), and I don't think that the IRS is often called upon to issue determination letters with respect to trust agreements. Don't most laws and regulations aim at not disturbing existing trust arrangements? As useful as it may be to periodically review trust agreements to make sure that they still fit the situation, I don't think that doing so is mandated.