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The IRS requires that all employers who sponsor a qualified retirement plan must restate their plan documents to incorporate recent tax law and regulatory changes. Because this restatement begins with changes required under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), this process is referred to as the "EGTRRA restatement."

• EGTRRA Overview — IRS Required Restatement of Defined Benefit Plans
• Questions and Answers — EGTRRA Plan Restatement Process
• Required Amendments — List of required or optional amendments for Defined Benefit Plans since the GUST Amendment