"The Pension Protection Act of 2006 [PPA] restatement process for pre-approved defined contribution, 401(a) plans, which began May 1, 2014, will run until April 30, 2016.... This article addresses frequently asked questions about the restatement process and suggests some broad considerations to bear in mind as plans are restated.... This challenge also brings business opportunities and an opportunity to help employers keep plans in compliance, make plans easier for employers to understand and help employers reach the goals they have for their plans in the first place."  MORE >>