IRS Provides Summary of Certain Plan Document Restatement Deadlines:

One of the most common compliance issues that IRS agents find when they audit retirement plans is a plan sponsor’s failure to update its retirement plan’s document in a timely manner (by incorporating  changes in relevant laws, regulations, and other guidance).  On April 4, the IRS updated its website in this regard.
 
The new IRS web page notes deadlines that apply to plan document drafters for submitting their updated documents to the IRS for approval, going back to 2005. This guidance also shows the deadlines imposed on plan sponsors for adopting those updated documents. Generally, the IRS gives plan sponsors approximately two years to adopt an updated document after their plan document drafter receives IRS approval for such updated document.
 
Please note that this guidance only applies to “pre-approved plans,” which the IRS reviews and approves approximately every six years. Individually-designed plans can be submitted for IRS approval only under limited circumstances (e.g., upon a plan’s termination).
 
The current deadline for many retirement plan sponsors to execute an updated plan document is December 31, 2026.  
 
Here is a link to the IRS’s new web page:  Determination, opinion and advisory letters – 6-year cycle for pre-approved plans | Internal Revenue Service