13 pages. "The 2022 Cumulative List identifies changes in the requirements of section 403(b) of the Internal Revenue Code that will be taken into account by the IRS with respect to a plan document submitted to the IRS for Cycle 2 and that were not taken into account during the first remedial amendment cycle (Cycle 1). Section 403(b) plans may be submitted for approval during the Cycle 2 on-cycle submission period, which begins May 2, 2022, and ends May 1, 2023 ... The 2022 Cumulative List sets forth only changes in section 403(b) requirements that were not taken into account during Cycle [1] However, in order to satisfy section 403(b) of the Code, a plan must comply with all relevant section 403(b) requirements, not only those on the 2022 Cumulative List."  MORE >>