The issued a list of changes for retirement plans of tax-exempt organizations Friday.
Notice 2022-08 lays out the 2022 cumulative list of changes for Section 403(b) retirement plans that are pre-approved. Employers that adopt 403(b) pre-approved plans generally have assurance that the plans comply with the Internal Revenue Code to meet its tax-advantaged status.
The 2022 cumulative list will assist providers of pre-approved plans applying to the IRS for opinion letters for the second remedial amendment cycle under the 403(b) pre-approved plan program, the agency said in a release.
“The 2022 Cumulative List identifies changes in the requirements of section ...