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Documented Confusion: Understanding Restatement Procedures
Presentor: Derrin Watson Recorded Date: 2/26/2009 Duration: 100 Min.


This program was recorded during a live presentation on February 26, 2009.

As practitioners buckle down to the arduous task of restating all their plans, they are focusing on IRS procedures and the availability of the April 30 filing deadline. Uncertainty is the order of the day, especially as recent changes to the 5-year cycle affect the deadlines for many plans.

In this 100 minute seminar, Derrin Watson clears up the confusion about the restatement process, with clear analysis and frequent examples.

Topics include:

  • Interim Amendments
  • Discretionary Amendments
  • Cumulative List Changes
  • Revised 5-Year Cycle Rules
    • General Deadlines
    • New Special Rules for Controlled Groups and Other Special Plans
  • New Options for Off-Cycle Filing
  • Revised 6-Year Cycle Rules
    • General Deadlines
    • Adoption Deadlines
    • Prior Adopters
    • New Adopters
    • Intended (Form 8905) Adopters
    • Document Options
    • Coloring Outside the Lines
  • What To Do If You’ve Missed Your Deadline

Speaker – S. Derrin Watson, J.D., APM
Recipient of ASPPA's 2006 Educator of the Year Award

Instructional Delivery Method
Recorded playback of live Web presentation.

There are no prerequisites and no advance preparation required for this program. However, an attendee should have an understanding of the determination letter process.

Level - Intermediate.

System Requirements:

  • Windows 95, 98, NT 4.0 , 2000, XP
  • Internet Explorer 4.01 or later, Netscape 4.08 or later
  • 56K modem connection or better (128K recommended)
  • Pentium 166+ MHz, 128MB RAM or more
  • 800x600 or higher display resolution
  • Soundcard, Speakers

Recorded Event Time Limitation:
This recorded event will be available for 20 days from your date of registration.

Program related requests, questions, or concerns may be e-mailed to:


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