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IRS Outlines Changes for Pre-Approved 403(b) Retirement Plans

Jan. 28, 2022, 8:08 PM

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 ...

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