Included in Required Restatement Package

Review of Current Plan Design

Adjustment to design for any mandated changes

Updated Language to Conform to

Economic Growth and Tax Reconciliation Act of 2001

Final 204(h) Regulations

Updated QJSA/QPSA Notice Regulations

Automatic Rollover Regulations

Treatment of Loan Defaults

401(k) Plan Compensation

Final 401(k) and 401(k) Regulations

Roth 401(k) Provisions

Updated Safe Harbor Notice Requirements

Default Investment provisions

Cost of Living increases as applied to Plan Benefit Limitations

New Summary Plan Descriptions with interim Summaries of Material Modification Incorporated

New Determination Letter

New Plan Document

All prior amendments reviewed and incorporated into new document

Updated Administrator's Guide

Revised Loan Policy and Procedure if required

Binder for retention of documentation

Updated Enrollment Kits - as necessary