IRS extends deadline for amending eligible retirement plans to include special tax treatment under recent legislation

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September 26, 2022
2022-1446

In Notice 2022-45, the IRS extends the deadline for amending an eligible retirement plan to reflect recent legislative changes, including special tax treatment under the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the Taxpayer Certainty and Disaster Tax Relief Act of 2020 for coronavirus-related distributions or qualified disaster distributions, respectively.

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