The IRS has extended the deadlines for amending a retirement plan or individual retirement arrangement to reflect recent legislation, including the SECURE Act and the CARES Act. The extended amendment deadline is Dec. 31, 2025, for 1) an IRA or 2) a qualified retirement plan or 403(b) plan (including a collectively bargained plan) that isn’t a government plan. Later deadlines will apply to government retirement plans, including 457(b) plans. IRS Notice 2022-33 also extends to the applicable extended plan amendment deadline. That’s the period during which amendments reflecting changes made by the SECURE Act are eligible for relief from the anti-cutback requirements. Contact us with questions about your retirement plan. © 2022