Required and Discretionary Amendments to Qualified Retirement Plans and Section 403(b) Plans

Summary

This practice note addresses the rules governing the adoption of required and discretionary amendments to retirement plans intended to be qualified under I.R.C. §§ 401(a), 403(a), 409, and 4975(e)(7) of the Internal Revenue Code (I.R.C.) (qualified plans) and plans intended to meet the requirements of I.R.C. § 403(b) (403(b) plans).