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DC Tricycle Restatements Are About to Begin
Ferenczy Benefits Law Center 
[Guidance Overview] June 3, 2020 "The IRS has just announced (Announcement 2020-7) the key details for the third cycle ('Tricycle') of restatements for preapproved defined contribution plans.... This will begin the formal restatement process. Employers who previously adopted a prototype or volume submitter defined contribution plan, or who wish to migrate from an individually designed plan to a preapproved plan, must restate their document onto a Tricycle preapproved document by no later than July 31, 2022." MORE >> |
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