On August 3, 2022, the Internal Revenue Service (IRS) issued Notice 2022-33 to extend the deadlines to amend a retirement plan such as qualified 401(a) plans, 403(b) plans, and governmental 457(b) plans; individual retirement arrangement (IRA) for certain provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019 ("SECURE Act") or the regulations thereunder; and section 104 (relating to reduced age for in-service distributions for qualified 401(a) plans and governmental 457(b) plans) of the Bipartisan American Miners Act of 2019 ("Miners Act"). The notice also extends the deadline to amend a retirement plan for the provisions of section 2203 (relating to the 2020 required minimum distribution waiver) of the Coronavirus Aid, Relief, and Economic Security Act of 2020 ("CARES Act"). Notice 2022-33 extends the amendment deadlines, as follows:

For SECURE Act or the Regulations Thereunder and Section 104 of the Miners Act

  1. For a qualified plan, in general, the amendment deadlines have been extended, as follows:
    • For a plan (including an applicable collectively bargained plan) that is not a governmental plan within the meaning of section 414(d) of the Internal Revenue Code ("Code"): December 31, 2025.
    • For a qualified governmental plan, within the meaning of section 414(d) of the Code: "90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023."
    • Ice Miller Practice Tip: In order to assist governmental plan clients in understanding the timing for amendments that are based on a "regular legislative session of the legislative body with the authority to amend the plan," we provide the following example:
    Example for a state retirement system: The state legislative session generally runs from January to the end of June each year (so, for this example, assume June 30). The first regular legislative session that begins after December 31, 2023, would end June 30, 2024; the second would end June 30, 2025; and the third would end June 30, 2026. Deadline: Therefore, the amendment deadline would be September 28, 2026 (90 days after the close of the third regular legislative session beginning after December 31, 2023 (June 30, 2026)).
  2. For a 403(b) plan, in general, the amendment deadlines have been extended, as follows:
    • For a plan (including an applicable collectively bargained plan) that is not maintained by a public school, as described in section 403(b)(1)(A)(ii) of the Code: December 31, 2025.
    • For a plan that is maintained by a public school, as described in section 403(b)(1)(A)(ii) of the Code: "90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023."
  3. For a governmental 457(b) plan, the amendment deadlines have been extended, the later of:
    • "90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023", or
    • "if applicable, the first day of the first plan year beginning more than 180 days after the date of notification by the Secretary that the plan was administered in a manner that is inconsistent with the requirements of section 457(b) of the Code."
  4. For a "trust governing an IRA that is an individual retirement account or the contract issued by an insurance company with respect to an IRA that is an individual retirement annuity":
    • December 31, 2025, or
    • "such later date as the Secretary prescribes in guidance."

For Section 2203 of the CARES Act


The amendment deadlines have been extended, as follows:

  1. For a retirement plan that is not a governmental plan: December 31, 2025.
  2. For a retirement plan that is a governmental plan:
    • "90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023" or
    • "if later, with respect to a governmental plan under section 457(b) of the Code, the first day of the first plan year beginning more than 180 days after the date of notification by the Secretary that the plan was administered in a manner that is inconsistent with the requirements of section 457(b),"


Note that Notice 2022-23 does not extend any other Sections of the CARES Act. For additional information on the SECURE Act, the Miners Act, and the CARES Act, see our prior e-bulletins.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.