Notice 2022-33, 2022-34 IRB
The IRS has extended the deadlines for amending a retirement plan or individual arrangement to reflect recent legislation, including the SECURE Act (PL 116-94) and the CARES Act (PL 116-136). The extended amendment deadline is December 31, 2025, for:
1. An IRA or
2. A qualified retirement plan or 403(b) plan (including 457(b) plans
Later deadlines will apply to government retirement plans, including 457(b) plans. The notice also extends to the applicable extended plan amendment deadline, the period during which amendments reflecting changes made by the SECURE Act are eligible for relief from the anti-cutback requirements. For preapproved plans, the extended plan amendment deadlines apply to both interim and discretionary amendments. The notice modifies Part G of Notice 2020-68 and Q&As-2, 3 and 13 of Notice 2020-86. For more information about the remedial amendment period and anti-cutback relief, see Federal Tax Coordinator 2d/FIN ¶H-8792.