Restatement vs. Amendment: What’s the Difference and When to Use Each

What Is a Restatement?

A full replacement of the existing plan document using the latest pre-approved language. Required on IRS cycles and helpful when many prior amendments or a major redesign make the old document hard to follow.

Use a restatement when:
• You’re on a required IRS restatement cycle.
• Multiple amendments have accumulated; you want a clean base.
• You’re making major design changes (e.g., adding a Cash Balance plan).

What Is an Amendment?

A targeted change to specific provisions (e.g., SECURE/SECURE 2.0 items, safe harbor tweaks, eligibility)—faster and narrower.

Use an amendment when:
• Regulatory changes require specific updates.
• You’re adjusting eligibility, safe harbor, loans, hardship, or Roth options.
• You need minor operational alignment changes.

Anti-Cutback and Protected Benefits

Some benefits can’t be reduced retroactively. We review anti-cutback issues before drafting and include a short “what changed” summary so everyone implements correctly.

Timelines and Deliverables (Typical)

• Amendment: 2–5 business days, sign-ready packet
• Restatement: 7–10 business days, full signature packet + SPD/SMM + document index

Wrap-up
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Educational content—no tax or legal advice.