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

Published December 06, 2024

​The Internal Revenue Service (IRS) issued Notice 2024-82, typically listing 2024 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 2024, there are no entries listing changes in qualification requirements on the required amendments list.