Final Cycle A - Execution Deadline

I have a Cycle A IDP filer that submitted the plan to the IRS for DL in the final cycle.  Since this restatement pertained to the 2015 Cumulative List of Changes, the document was restated effective 1/1/16.  However, it was not executed until January 2017.  Any issues?  I'm thinking not since the RAP ended 1/31/17, but maybe I'm missing something.

Assuming there were no discretionary/non-statutory changes in the restatement, you should be OK.

I'm confused. Did the restated document have a favorable DL? If so, and assuming, as I infer from your question, that the restatement was submitted in proposed (I.e., unexecuted, unadopted by board) form, the employer had 90 days from the date of the letter to adopt the restatement as approved, regardless of effective date of document. If within the 90 days, they could have adopted in 2018, or even this year, although I think almost all the letters were out by end of last year.

I think you're generally better off sending IRS an executed document, given how long the review period can stretch, but you don't have to, and if you don't, you have 90 days from date of DL to adopt.