2023 Required Amendments List for Qualified Retirement Plans and 403(b) Retirement Plans

​The Internal Revenue Service (IRS) issued  Notice 2023-79, typically listing 2023 required amendments (RA) applying to both individually designed plans qualified under Internal Revenue Code Section 401(a) and individually designed plans that satisfy the requirements of Section 403(b). For 2023, there are no entries listing changes in qualification requirements on the Required Amendments List.