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Posted

Am I correct in thinking that a previously Cycle D individually designed defined benefit plan must be restated by April 30, 2020?  

Thanks for the help...

Posted

I don't believe individually designed plans are permitted to submit for a D letters anymore, except on the original document and termination.  The old cycle system is no longer.

 

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

Correct. But if plan is a CBP and now eligible for pre-approved document, you will probably want to restate and, if not an adoption w/o modification, submit for a D-letter.

Kenneth M. Prell, CEBS, ERPA

Vice President, BPAS Actuarial & Pension Services

kprell@bpas.com

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