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November 23, 2022

IRS publishes '2022 Required Amendments List' for certain individually designed plans

The IRS has published its "2022 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans" (Notice 2022-62), which establishes the end of the remedial amendment period and the plan amendment deadline for certain changes in qualification requirements and IRC Section 403(b) requirements pertinent to certain individually designed plans.