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Membership Director: Independent Contractor Retirement Industry Trust Association (RITA)
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Retirement Plan Documents Specialist Loren D. Stark Company
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Pentegra
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| It's That Time Again: The DC Plan Restatement Season (PDF) Ferenczy Benefits Law Center LLP  Jan. 16, 2015 "There are many opportunities for inadvertent glitches in the restatement cycle. The fact that document providers are processing so many plans in such a short interval means that errors are bound to happen. Furthermore, the restatements will be prepared using brand new documents just approved by the IRS. The unfamiliarity of those who process the documents with the new language creates additional opportunities for mistakes. Finally, it is common for plan sponsors to contemplate changes in plan terms in connection with the restatements to 'kill two birds with one stone,' and it is easy for these desired changes to be mis-documented or accidentally omitted in their entirety or for these modifications to raise separate issues that must be addressed." |
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