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IRS Relaxes Plan Amendment Deadlines for Changes Under the SECURE Act and Other Laws
Faegre Drinker Link to more items from this source
[Guidance Overview]
Sept. 2, 2022

"Sponsors of qualified plans and non-governmental Section 403(b) plans now have until December 31, 2025, to adopt certain plan amendments required by these recent changes in law ... Special rules apply to government plans.... And for sponsors with pre-approved plans, the IRS states that it anticipates the changes ... will be covered in the next required amendments list[.]"

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