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IRS Provides Three-Year Extension for SECURE Act Amendments and Additional Limited Relief
Groom Law Group Link to more items from this source
[Guidance Overview]
Aug. 5, 2022

"The IRS expects that certain SECURE Act guidance will be included on the 2023 Required Amendments List for individually-designed plans, which would keep the amendment timing in line with [the new] deadlines.... [Notice 2022-33] does not address an extension for coronavirus-related distributions and loans ... [A]mendments for those provisions remain due by the end of first plan year beginning on or after January 1, 2022."

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