DB Plan Restatements

[Stash026]

One of my colleagues recently passed away, unfortunately, so I'm picking up some of the work. I'm not as familiar with DB Plans, so I just wanted to check if the Plan Documents needed to be restated by April 30, 2016 like DC Plans?

This is for both single-employer Defined Benefit Plans and Cash Balance Plans.

Thanks in advance!

[Belgarath]

Short answer, no. Longer answer - you need to determine applicable deadlines depending upon whether IDP or pre-approved plans, and when last restatement and approval/determination letter was done.

Also See Revenue Procedure 2007-44 and 2011-49 for starters.