diff --git a/libcxx/docs/Status/Cxx2bIssues.csv b/libcxx/docs/Status/Cxx2bIssues.csv
--- a/libcxx/docs/Status/Cxx2bIssues.csv
+++ b/libcxx/docs/Status/Cxx2bIssues.csv
@@ -31,7 +31,7 @@
 "`3427 <https://wg21.link/LWG3427>`__","``operator<=>(const shared_ptr<T>&, nullptr_t)`` definition ill-formed","November 2020","","","|spaceship|"
 "`3428 <https://wg21.link/LWG3428>`__","``single_view``'s in place constructor should be explicit","November 2020","","","|ranges|"
 "`3434 <https://wg21.link/LWG3434>`__","``ios_base`` never reclaims memory for iarray and parray","November 2020","",""
-"`3437 <https://wg21.link/LWG3437>`__","``__cpp_lib_polymorphic_allocator`` is in the wrong header","November 2020","",""
+"`3437 <https://wg21.link/LWG3437>`__","``__cpp_lib_polymorphic_allocator`` is in the wrong header","November 2020","|Complete|","14.0"
 "`3446 <https://wg21.link/LWG3446>`__","``indirectly_readable_traits`` ambiguity for types with both ``value_type`` and ``element_type``","November 2020","","","|ranges|"
 "`3448 <https://wg21.link/LWG3448>`__","``transform_view``'s ``sentinel<false>`` not comparable with ``iterator<true>``","November 2020","","","|ranges|"
 "`3449 <https://wg21.link/LWG3449>`__","``take_view`` and ``take_while_view``'s ``sentinel<false>`` not comparable with their ``const iterator``","November 2020","","","|ranges|"
diff --git a/libcxx/include/version b/libcxx/include/version
--- a/libcxx/include/version
+++ b/libcxx/include/version
@@ -128,7 +128,7 @@
 __cpp_lib_optional                                      201606L <optional>
 __cpp_lib_out_ptr                                       202106L <memory>
 __cpp_lib_parallel_algorithm                            201603L <algorithm> <numeric>
-__cpp_lib_polymorphic_allocator                         201902L <memory>
+__cpp_lib_polymorphic_allocator                         201902L <memory_resource>
 __cpp_lib_quoted_string_io                              201304L <iomanip>
 __cpp_lib_ranges                                        201811L <algorithm> <functional> <iterator>
                                                                 <memory> <ranges>
diff --git a/libcxx/test/std/language.support/support.limits/support.limits.general/memory.version.pass.cpp b/libcxx/test/std/language.support/support.limits/support.limits.general/memory.version.pass.cpp
--- a/libcxx/test/std/language.support/support.limits/support.limits.general/memory.version.pass.cpp
+++ b/libcxx/test/std/language.support/support.limits/support.limits.general/memory.version.pass.cpp
@@ -26,7 +26,6 @@
     __cpp_lib_enable_shared_from_this             201603L [C++17]
     __cpp_lib_make_unique                         201304L [C++14]
     __cpp_lib_out_ptr                             202106L [C++2b]
-    __cpp_lib_polymorphic_allocator               201902L [C++20]
     __cpp_lib_ranges                              201811L [C++20]
     __cpp_lib_raw_memory_algorithms               201606L [C++17]
     __cpp_lib_shared_ptr_arrays                   201611L [C++17]
@@ -82,10 +81,6 @@
 #   error "__cpp_lib_out_ptr should not be defined before c++2b"
 # endif
 
-# ifdef __cpp_lib_polymorphic_allocator
-#   error "__cpp_lib_polymorphic_allocator should not be defined before c++20"
-# endif
-
 # ifdef __cpp_lib_ranges
 #   error "__cpp_lib_ranges should not be defined before c++20"
 # endif
@@ -159,10 +154,6 @@
 #   error "__cpp_lib_out_ptr should not be defined before c++2b"
 # endif
 
-# ifdef __cpp_lib_polymorphic_allocator
-#   error "__cpp_lib_polymorphic_allocator should not be defined before c++20"
-# endif
-
 # ifdef __cpp_lib_ranges
 #   error "__cpp_lib_ranges should not be defined before c++20"
 # endif
@@ -248,10 +239,6 @@
 #   error "__cpp_lib_out_ptr should not be defined before c++2b"
 # endif
 
-# ifdef __cpp_lib_polymorphic_allocator
-#   error "__cpp_lib_polymorphic_allocator should not be defined before c++20"
-# endif
-
 # ifdef __cpp_lib_ranges
 #   error "__cpp_lib_ranges should not be defined before c++20"
 # endif
@@ -364,19 +351,6 @@
 #   error "__cpp_lib_out_ptr should not be defined before c++2b"
 # endif
 
-# if !defined(_LIBCPP_VERSION)
-#   ifndef __cpp_lib_polymorphic_allocator
-#     error "__cpp_lib_polymorphic_allocator should be defined in c++20"
-#   endif
-#   if __cpp_lib_polymorphic_allocator != 201902L
-#     error "__cpp_lib_polymorphic_allocator should have the value 201902L in c++20"
-#   endif
-# else // _LIBCPP_VERSION
-#   ifdef __cpp_lib_polymorphic_allocator
-#     error "__cpp_lib_polymorphic_allocator should not be defined because it is unimplemented in libc++!"
-#   endif
-# endif
-
 # if !defined(_LIBCPP_VERSION)
 #   ifndef __cpp_lib_ranges
 #     error "__cpp_lib_ranges should be defined in c++20"
@@ -528,19 +502,6 @@
 #   endif
 # endif
 
-# if !defined(_LIBCPP_VERSION)
-#   ifndef __cpp_lib_polymorphic_allocator
-#     error "__cpp_lib_polymorphic_allocator should be defined in c++2b"
-#   endif
-#   if __cpp_lib_polymorphic_allocator != 201902L
-#     error "__cpp_lib_polymorphic_allocator should have the value 201902L in c++2b"
-#   endif
-# else // _LIBCPP_VERSION
-#   ifdef __cpp_lib_polymorphic_allocator
-#     error "__cpp_lib_polymorphic_allocator should not be defined because it is unimplemented in libc++!"
-#   endif
-# endif
-
 # if !defined(_LIBCPP_VERSION)
 #   ifndef __cpp_lib_ranges
 #     error "__cpp_lib_ranges should be defined in c++2b"
diff --git a/libcxx/utils/generate_feature_test_macro_components.py b/libcxx/utils/generate_feature_test_macro_components.py
--- a/libcxx/utils/generate_feature_test_macro_components.py
+++ b/libcxx/utils/generate_feature_test_macro_components.py
@@ -508,7 +508,7 @@
   }, {
     "name": "__cpp_lib_polymorphic_allocator",
     "values": { "c++20": 201902 },
-    "headers": ["memory"],
+    "headers": ["memory_resource"],
     "unimplemented": True,
   }, {
     "name": "__cpp_lib_quoted_string_io",