N-2023-79: 2023 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans

Notice 2023-79 contains the 2023 Required Amendments List. The Required Amendments List establishes the end of the remedial amendment period and the plan amendment deadline for changes in qualification requirements and section 403(b) requirements set forth on the list for qualified individually designed plans and section 403(b) individually designed plans, respectively.

Notice 2023-79 will be in IRB: 2023-52, dated December 26, 2023.

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