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Navigating Cycle Four Restatements for Defined Contribution PlansKLB Benefits Law Group |
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Sept. 18, 2026 Webinar |
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A Cycle 4 Restatement involves updating a plan document by incorporating amendments and removing obsolete provisions. It specifically applies to pre-approved plan documents, which are approved by the IRS. These restatements are critical for ensuring that plans adhere to legal changes and maintain IRS approval. The process involves periodic updates to include changes in the law and required interim amendments, occurring every six years. |