"Recordkeepers tend to do a good job preserving the design of customers' retirement plans during restatement and other update processes. But mistakes do occur, and the significant number of changes being made as part of the CARES/SECURE restatement process may increase the risk of unintended changes to the written terms of the plan.... [P]lan document updates provide an excellent opportunity to reaffirm that the employer's administrative practices are aligned with the written terms of the plan document."  MORE >>