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ARTICLE · 13 FEBRUARY 2023

Remedial Amendment Period Modifications And Other Technical Clarifications

Seyfarth Shaw LLP
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In November 2022, the Internal Revenue Service (IRS) issued Revenue Procedure 2022-40, which made modifications impacting the remedial amendment period for both individually-designed qualified...

United StatesEmployment and HR
Mary E. Kennedy
Mary E. Kennedy
Richard Loebl
Richard Loebl
Richard G. Schwartz
Richard G. Schwartz
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Seyfarth Synopsis: In November 2022, the Internal Revenue Service (IRS) issued Revenue Procedure 2022-40, which made modifications impacting the remedial amendment period for both individually-designed qualified 401(a) plans and 403(b) plans, as well as clarifications about eligibility of a qualified plan for an initial determination letter and the timing of a determination letter filing regarding a plan merger. Significantly, in that same Revenue Procedure, the IRS announced expansions to its Determination Letter Program which for the first time will permit individually-designed 403(b) plans to apply for a favorable determination letter, which we have covered in a separate Legal Update found here. 

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