IRS Issues 2024 Required Amendments List for Qualified and 403(b) Plans

The Internal Revenue Service released Notice 2024-82, 2024 Required Amendments List for Qualified and Section 403(b) Plans, setting forth the 2024 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 for 2024 includes:

• Changes in requirements that may require an amendment because of an unusual plan provision in a particular plan and do not relate to optional plan provisions previously adopted.
• Changes in requirements that relate to optional plan provisions previously adopted.

December 31, 2026 is generally the last day to timely adopt plan documents with respect to changes appearing on the 2024 list.