2025 Required Amendments List for Qualified Retirement and Section 403(b) Plans

​The Internal Revenue Service (IRS) issued Notice 2025-60 applying to 2025 required amendments (RA) for both individually designed plans under Internal Revenue Code Section 401(a) and individually designed plans satisfying the requirements of Section 403(b).

In general, the RA include changes to statutory and administrative qualifications and section 403(b) requirements that a plan must comply with during the calendar year in which the list is published. The 2025 RA list applies mainly to required minimum distribution rules and partnership and trust attribution rules.