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Notice 2022-23 Does Not Extend Deadline for Adopting Amendments to Plans for All CARES Act Provisions
Murphy Austin
[Guidance Overview] Aug. 22, 2022 "Notice 2022-33 does not extend the deadline under the CARES Act for adopting plan amendments reflecting special COVID-related relief for qualified individuals involving loans and in-service withdrawals.... The CARES Act provision permitting the waiver of RMDs for defined contribution plans for 2020 is eligible for the extended adoption date." |
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