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IRS Notice: SECURE, Miners, CARES Act Plan Amendment Compliance Deadlines Extended to End of 2025 (IRC §401)

Aug. 3, 2022, 5:00 AM

Deadlines extended for amending a retirement plan or individual retirement arrangement to reflect provisions of the SECURE Act, the Miners Act, and the CARES Act, the IRS provided Aug. 3. The extended amendment deadline for (1) a qualified retirement plan or I.R.C. §403(b) plan (including an applicable collectively bargained plan) that is not a governmental plan or (2) an IRA is December 31, 2025, the IRS provided. Later deadlines apply with respect to governmental retirement plans (including governmental plans under §457(b), the IRS noted. Original deadlines were set forth in Notice 2020-68 and Notice 2020-86, which are both modified. [Notice ...