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Retirement Plans Newsletter
BULLETIN
August 3, 2022
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[Official Guidance]
Text of IRS Notice 2022-33: Extension of Retirement Plan Amendment Deadlines (PDF)
"Notice 2022-33 extends the deadlines for amending a retirement plan or individual retirement arrangement to reflect certain provisions of Division O of the [SECURE Act], and ... the Bipartisan American Miners Act of 2019 (Miners Act), by modifying Notice 2020-68 ... and Notice 2020-86... In addition, this notice extends
the deadline for amending a retirement plan to reflect the provisions of section 2203 of the [CARES Act]. "[T]he extended amendment deadline for [1] a qualified retirement plan or section 403(b) plan (including an applicable collectively bargained plan) that is
not a governmental plan or [2] an IRA is December 31, 2025. Later deadlines apply with respect to governmental retirement plans (including governmental plans under section 457(b) of the Internal Revenue Code)." MORE >>
Internal Revenue Service [IRS]
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BenefitsLink Retirement Plans Newsletter, ISSN no. 1536-9587.
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