The IRS, in Notice 2022-23, announced it has extended most of the deadlines for plan sponsors to adopt formal amendments to qualified retirement plan documents. The new deadline is Dec. 31, 2025. The extension to comply relates to three recent pieces of legislation enacted in recent years. We detail the extensions and the new deadlines for the following relevant laws:

• The Coronavirus Aid, Relief, and Economic Security (CARES) Act
• The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019
• The Bipartisan American Miners Act of 2019 (Miners Act)