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Writer's pictureNicholas Miller

Time for Cash Balance and Defined Benefit Plan Document Restatements


Cash Balance and Defined Benefit Plan Document Restatement

The IRS requires that qualified retirement plans be rewritten, reviewed, and approved by the IRS every six years to reflect changes in the Internal Revenue Code and IRS regulations. We are now in the period where all cash balance or defined benefit plan must be “restated” to comply with this IRS requirement.


Time for Change

Are you experiencing a lack of service from your current plan provider or TPA? Do you wonder if you there are other options available to you? Are you tired of waiting days or weeks for responses and the info you need? This is the ideal time to address these questions.


You want to avoid the costly mistake of staying with a TPA that is not providing the services you want and need. You may have outgrown the firm you have been working with. Maybe that firm has changed, and their service levels have decreased. Perhaps you no longer have a consistent point of contact, their processes have become increasingly complex, or they require more of your time and input.


Use this restatement requirement as an opportunity to get the service you need. Have someone else do your required plan restatement as you transition to working with their firm. Providence has restated cash balance and defined benefit plan documents available. You can bring your plan in compliance with these requirements and change providers at the same time. The cost of the required restatement is included in our pricing. You get to make the change you have been wanting and you avoid paying the restatement fee to a firm you are unhappy with. We manage the process of upgrading providers and we make the transition easy for you.


The Time is Now

All pre-approved cash balance and defined benefit plan documents must be restated no later than March 31, 2025. You may wonder, if the deadline is not until 2025 why should I think about this now? If you don’t act now, your current provider may prepare the restatement based on the current provisions in the plan. They most likely will not consult with you about potential changes or opportunities that are available to you. Starting the process now enables you to avoid this lack of service and get the enhancements you need in your plan. Start the restatement process now to ensure you receive the high level of service and attention to detail that you deserve.


What do I need to do?

Contact Nic Miller today for a complimentary plan review of your plan, call 512-814-5752 or email nmiller@providence-retirement.com. Or simply click the 'free plan review' link at the top of this page. You can ask any questions, receive a detailed review your plan, and get options and solutions to achieve your goals. You can eliminate the service issues and frustrations you are experiencing. You can get your time back and get assurance that you have the best retirement plan. Receive the premier consulting and personal service you want.


Frequently Asked Questions about Restatements


What is a restatement?

A restatement is a re-writing of your current plan documents to incorporate changes since the last time the documents were prepared or since the start of your plan. The upcoming restatement, referred to as the “Cycle 3 restatement”, incorporates the following changes:


· Compliance with IRS language that must be in your plan

· Newly combined prototype and volume submitter program

· Integration of interim plan amendments

· Separate trust agreement


Is the restatement really necessary?

Yes, the restatement is an IRS requirement for all pre-approved cash balance and defined benefit plans. Completing your restatement in a timely manner is mandatory to retain the IRS’ pre-approved status of your plan.


My plan is frozen, does it need to be restated?

Yes, plans that are frozen are also required to be restated.


I am considering terminating my plan or am already in the process of terminating. Do I need to restate the plan?

Yes, the IRS requires your plan to be in full compliance with all applicable legislation, including upon termination. Restating your plan ensures the document is up to date with the latest requirements. It helps ensure your plan benefits do not become taxable income.

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