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Text of IRS Notice 2018-91: 2018 Required Amendments List for Qualified Retirement Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 21, 2018
"[The] RA List does not include guidance issued or legislation enacted after the list has been prepared and also does not include: [1] Statutory changes in qualification requirements for which the Treasury Department and the IRS expect to issue guidance ... [2] Changes in qualification requirements that permit (but do not require) optional plan provisions.... [3] Changes in the tax laws affecting qualified plans that do not change the qualification requirements under Section 401(a) ... There are no entries listing changes in qualification requirements on the 2018 RA List."
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