N-22-62, remedial amendment list for qualified individually designed plans

Notice 2022-62 contains the 2022 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 2022-62 will be published in Internal Revenue Bulletin 2022-49 on Dec. 5, 2022

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