effective dates for ppa restatements

With the DB prototypes finally getting approval letters - what dates should be used for effective date of restatement? 

i usually use first day of current PY. Retroactive reaching provisions usually have their specific effective dates. And document language usually says effective as of X or as otherwise provided.

Remember the GUST restatements on DC plans from 2000 that you could restate back to 1997 or the beginning of current plan year?  Confusing.  I do the same as Cusefan

I agree, first day of the current plan year is usually the correct date.  Retroactive provisions are generally buried in the Basic Plan Document.  But your document provider should provide guidance on this.

I remember one restatement (EGTRRA maybe?) where Relius instructed us to make it the date of the law change. That was several years earlier than when the actual restatement was happening. I always thought that was far too confusing.

Yes, I usually use first day of current plan year, but some provisions go back quite a few years, so just wanted to know what general consensus was

thanks

Ask your document provider to be sure. They may have a different answer for cash balance vs a DB plan that is already on their preapproved document.