IRS Issues 2025 Required Amendments List for Qualified and 403(b) Plan

The Internal Revenue Service released Notice 2025-60, 2025 Required Amendments List for Qualified and Section 403(b) Plans, setting forth the 2025 list of required amendments that apply to section 401(a) qualified individually designed plans, section 403(b) individually designed plans, and pre-approved plans with respect to interim amendments. The list includes modifications to required minimum distribution rules under the SECURE Act and final regulations, and reforms to attribution rules under IRC Sec. 414(c) for partnerships and trusts.

December 31, 2027, is generally the last day to timely adopt plan document amendments with respect to items appearing on the 2025 list.