"This notice sets forth the 2024 Required Amendments List (2024 RA List). The Required Amendments List (RA List) applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code (Code) (qualified individually designed plans) and individually designed plans that satisfy the requirements of section 403(b) (section 403(b) individually designed plans). The RA List also applies to pre-approved plans with respect to interim amendments....

"For individually designed plans, December 31, 2026, is generally both the last day of the remedial amendment period and the plan amendment deadline with respect to [1] a disqualifying provision arising as a result of a change in qualification requirements that appears on the 2024 RA List, and [2] a form defect arising as a result of a change in section 403(b) requirements that appears on the 2024 RA List. For pre-approved plans, December 31, 2026, is also generally the last day for a provider (or the adopting employer, if applicable) to timely adopt an interim amendment....

"The RA List is divided into three parts. Part A includes changes in requirements that [1] generally would require an amendment to most plans or to most plans of the type affected by the changes, and [2] do not relate to optional plan provisions previously adopted. Part B includes changes in requirements that [1] the Treasury Department and the IRS anticipate will not require amendments to most plans but might require an amendment because of an unusual plan provision in a particular plan, and [2] do not relate to optional plan provisions previously adopted.... Part C includes changes in requirements that relate to optional plan provisions previously adopted.... The fact that a change in a requirement is included on the RA List does not necessarily mean that a plan must be amended as a result of that change."  MORE >>