SECURE Act and CARES Act Amendment Deadlines ExtendedPublications - Newsletter, Article | December 20, 2022
The IRS deadline to amend most retirement plans to adopt SECURE Act and CARES Act provisions is now December 31, 2025. This extension applies to qualified retirement plans, non-governmental plans, 403(b) plans, and IRAs. The deadline for governmental plans is 90 days after the end of the third legislative session of the body that has plan amendment authority that begins after December 1, 2023. Note, however, the amendment deadline for non-governmental 457(b) plans is still December 31, 2022.