IRS Extends Amendment Deadlines for SECURE, Miner's and CARES Acts

Summary

Just-released IRS Notice 2022-33 extends the deadlines for employers to amend their retirement plans to reflect the Setting Every Community Up for Retirement Enhancement (SECURE) Act (Div. O of Pub. L. No. 116-94), the Bipartisan American Miners Act of 2019 (Div. M of Pub. L. No. 116-94), and the waiver of 2020 required minimum distributions (RMDs) from defined contribution (DC) plans under the Coronavirus Aid, Relief and Economic Security (CARES) Act (Pub. L. No. 116-136).