Does VS plan that lost VS status have to restate by 4/30/2016? 4/30/2017?

[SavingsRUS]

Company with Volume Submitter document (adopted prior to 1/1/2016) amended the document after 1/1/2016 and, as a result of the amendment, it no longer has Volume Submitter status. It can no longer rely on its 3/31/2008 VS opinion letter and is therefore an individually designed plan.

Notice 2016-3 states that sponsors of individually designed plans now have until 4/30/2017 to adopt a pre-approved plan, but also states that employers who adopted pre-approved plans prior to 1/1/2016 continue to only have until 4/30/2016 to restate their plans.

If the company wishes to regain VS status for its plan document by restating the plan onto another VS document, what is the deadline by which the plan document must be restated? Is it 4/30/2016 (because it previously adopted a pre-approved plan prior to 1/1/2016)? Or 4/30/2017 (because its previously adopted pre-approved plan is now an individually designed plan)?

[Kevin C]

Depending on what the amendment did, they may still be on the 6 year cycle for DC plans. The answer to your question should be in Rev. Proc. 2007-44, SECTION 19. EFFECT OF EMPLOYER AMENDMENTS OR ADOPTION OF INDIVIDUALLY DESIGNED PLAN ON SIX-YEAR REMEDIAL AMENDMENT CYCLE.