With the restatement process underway, it certainly makes sense to review your plan document and see which provisions could use a little tinkering. Perhaps you want to change the eligibility or add a Roth 401(k) feature. Whatever it is, it’s best to get these changes in the hand of your third party administrator (TPA) and get it incorporated in your next restatement. It should save some shekels and it would be easier than having a separate amendment drafted to achieve that feat at an added fee.