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9191 Broadway
Merrillville, IN, 46410
United States

219-769-1313

Burke Costanza & Carberry LLP your smart choice for lawyers in Northwest Indiana. Our full-service law firm has offices in Merrillville and Valparaiso Indiana as well as one in Chicago Illinois. At BCC, our lawyers pride themselves on being able to provide a wide range of legal services to our clients, who benefit from the depth and experience we provide from top to bottom.

The main practice groups at Burke Costanza & Carberry LLP are: Alternative Dispute Resolution, Commercial Services, Civil Litigation, and Business and Personal Services.

Our attorneys represent businesses and government entities in the following areas: Business Planning, Commercial Law, Construction, Labor & Employment, Governmental Entities, Healthcare, Labor, Pension Profit-sharing & Employee Benefits, Real Estate, Taxation, and Worker's Compensation.

Our lawyers also represent individuals in matters such as Estate Planning, Wills and Trusts, Immigration, Family Law, Probate Administration, Real Estate, and Taxation.

Burke Costanza & Carberry LLP is a well-rounded firm with strong roots in Northwest Indiana that is focused primarily on our lawyers providing clients with the highest quality legal service in a broad range of practice areas.

Business & Personal Services Blog

Important Update Concerning Retirement Plan Restatements

Gregory R. Lyman

Burke Costanza & Cuppy is pleased to announce that the IRS has issued a favorable advisory letter for its volume submitter defined contribution plan document.  BCC can now prepare the necessary restatement for your retirement plan. All retirement plans must be restated for changes to the law over the past six years (called the EGTRRA restatement).  The deadline for your restatement will depend on your prior plan document.  If BCC prepared your retirement plan (or you adopted a prototype or volume submitter plan) and you signed a certification to have the Firm restate your plan, your deadline will be April 30, 2010.  If you do not sign a certification or have an individually designed plan, your deadline will depend on the sponsoring employer’s EIN according to the following chart:

Last Digit of EIN

Cycle

EGTRRA RAP Ends On

1,6

A

January 31, 2007

2,7

B

January 31, 2008

3,8

C

January 31, 2009

4,9

D

January 31, 2010

5,0

E

January 31, 2011


Cycle A ended on January 31, 2007.  However, Cycle A employers who certified their intent to adopt pre-approved plans prior to January 31, 2007 extended their deadline to April 30, 2010.  Similarly, for Cycle B employers, the January 31 2008 deadline was extended for those employers who signed the certification.  If you have not signed a certification and your deadline is in the future you simply need to sign the certification before your deadline.

BCC can restate your plan even if another provider prepared your last plan document.

You now need to give us your direction on the timing for the restatement.  There is good reason to consider completing the restatement this year since an additional amendment is necessary this year for changes to IRS regulation section 415.  If you restate this year, the Firm will include that amendment without additional charge.

If BCC prepared your current plan, you will receive a letter from the Firm explaining these requirements.  If you have any questions, or would like to discuss this further, contact Attorney Gregory Lyman or Wendy Evans at Burke Costanza & Cuppy.