Regulatory Updates
Regulatory Updates provide quick access to employee benefit regulations, rulings and other guidance released by governmental agencies in the U.S. and Canada.
New updates to this page may be included in Today’s Headlines which is emailed to International Foundation members each business day. Inquiries regarding these updates should be directed to the Benefits Knowledge Center at the International Foundation at (888) 334-3327, option 5 or [email protected].
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2023 Required Amendments List for Qualified Retirement Plans and 403(b) Retirement Plans
Dec 11, 2023, 06:00
by
Amanda Wilke
The Internal Revenue Service (IRS) issued Notice 2023-79, typically listing 2023 required amendments (RA) applying to both individually designed plans qualified under Internal Revenue Code Section 401(a) and individually designed plans that satisfy the requirements of Section 403(b). For 2023, there are no entries listing changes in qualification requirements on the Required Amendments List.