Do cycle 3 documents change 70½ to 72?

Many retirement plans, in provisions for an involuntary distribution needed for a plan to meet a tax-qualification condition under Internal Revenue Code § 401(a)(9), define that required beginning date (with some variations) as April 1 of the calendar year following the later of the calendar year in which the participant attains age 70½, or the calendar year in which the participant retires.

One suspects many plan sponsors, if not falling in with a form document, might have preferred to provide the latest age or date that does not tax-disqualify the plan for failing to meet § 401(a)(9).

For IRS-preapproved documents of the cycle now or soon to be presented to users:

Do some change 70½ to 72?

Do some avoid stating a specific age, instead referring to § 401(a)(9)(C)?

Or does a document not change anything about this point?

I doubt there are any pre-approved Cycle 3 documents that specifically reference age 72 since the Secure Act passed long after the submission deadline of the Cycle 3 documents for IRS approval.

I can't speak for all pre-approved documents but our Cycle 3 Master Text still references 70 1/2 in a number of places.

Thank you for your nice help.

Although in recent years I’ve advised clients on designing IRS-preapproved documents, it’s been a while since I last had responsibility for a submission.  When I did, we presented some late-breaking changes after the main submission but before the IRS closed the file before releasing the letter.  I imagine the procedure recently is much less flexible.