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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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.