---
title: "PPA Plan Restatements – Retirement Plan Update June/July 2014"
date: 2014-05-30
author: "Site Admin"
categories:
  - name: "Newsletters"
    url: "/category/newsletters.md"
---

# PPA Plan Restatements – Retirement Plan Update June/July 2014

[View this Newsletter](http://pinnacle-plan.com/wp-content/uploads/2014/04/2014-Benefit-Insights-June-July.pdf "PPA Plan Restatement")

Focus: Ready or Not, Here it Comes…the PPA Plan Restatement

- Background
- Types of plan documents 
    - Individually designed
    - Pre-approved
- Restatement cycles
- IRS letters
- Protected benefits
- Restatement process
- Same gender marriage interim amendments 
    - Defense of Marriage Act (DOMA)

By Robbie Petrillo