IRS Notice: Required Amendments List for Qualified, Section 403(b) Plans (IRC §401(a))

The IRS has published the 2025 Required Amendments List, establishing remedial amendment periods and plan amendment deadlines for individually designed qualified plans under I.R.C. §401(a) and section 403(b) plans. The notice sets December 31, 2027, as the general deadline for plan amendments related to disqualifying provisions and form defects appearing on the 2025 list. The list includes modifications to required minimum distribution rules under the SECURE Act and final regulations, as well as reforms to partnership and trust attribution rules under I.R.C. §414(c). Plan sponsors must determine whether specific changes require amendments to their individual plans. [IRS Notice 2025-60 (Dec. ...