PPA Restatement effective date

[TPApril]

Plan year starts 3/1. PPA Restatement not yet signed.

Can effective date of restatement be 3/1/15 or should it be 3/1/16 now that prior plan year has passed? I recall seeing prior restated plan docs with effective dates of 1/1/02 or 1/1/08. Do earlier dates apply to current restatement?

[ETA Consulting LLC]

It can be 3/1/15 or 3/1/16. Keep in mind that all you're doing is writing the exact same provisions onto a new document. You're not "amending" the plan. So, any date within the Remedial Amendment Period would suffice.

Good Luck!