Plan Document Preparation & Maintenance

Internal Revenue Service (IRS) rules require retirement plans to have a written plan document to formalize how the plan will operate. Once Pinnacle Plan Design has finalized the plan design to your satisfaction, we will prepare the necessary plan document, adoption agreement, resolutions, amendment, and trust agreement.

Most of our plan documents have been pre-approved by the IRS. However, in many cases we will still submit your plan document to the IRS for an individual opinion letter to provide the additional security that comes with a custom letter.

In the future, your retirement plan needs may change. We will review your plan document to make sure the design meets your needs and, if necessary, we will suggest amendments to improve the design. In addition, we will ensure that your plan document is always up-to-date with IRS requirements.

Mandatory PPA Plan Document Restatement

If you sponsor a 401(k) or other type of defined contribution retirement plan for your employees and use a pre-approved type of plan, you were required to restate the plan prior to April 30, 2016. Failure to complete this restatement before the deadline could result in the disqualification of your plan, possible taxation for participants, your loss of deductions, and penalties. Consult with Pinnacle Plan Design to learn more.

For more information on the mandatory restatement of your plan document, click here.


Pinnacle Plan Design is a third-party administrator (TPA) for employer-sponsored qualified retirement plans. We specialize in retirement plan design, administration and actuarial consulting. Pinnacle has a local presence in Tucson and Phoenix, Arizona (AZ), as well as Houston, Texas (TX) and Columbus, Ohio (OH), and we proudly serve businesses nationwide.

Schedule a Call

Let's talk!

Close