Our firm has taken over a client whose document was previously updated for GUST and EGTRRA. For various reasons, we are restating their document to a prototype offered by the new investment provider.

We are confused about how to handle the EGTRRA amendment adoption. Do we use the effective date of the restated document, which will closely coincide with the adoption date?

Thanks for your help!

I would use the effective date of the restatement. You are restating the entire plan so all components should have the same restatement effective date - unless you want a later effective date for a particular provision that you are changing as part of the restatement.

The various provisions affected by EGTRRA all have either set or variable effective dates. When the EGTRRA amendment was adopted the first time, the various provision effective dates were set at that time. Why aren't you effectively just readopting the EGTRRA amendment already done? I don't see why there is a decision to be made here.