IRS Notice 2022-33 provides extensions to the amendment deadlines for certain provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019 ("SECURE Act"), the Bipartisan American Miners Act of 2019 ("Miners Act"), and the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act"). This Notice comes as welcome relief, albeit limited in some instances.

SECURE Act and Miners Act

Section 601 of the SECURE Act generally provides that plan amendments must be adopted by the end of the 2022 plan year or such later date as Treasury prescribes.

The Notice extends the deadline for amendments under the SECURE Act as follows:

• For non-governmental qualified and 403(b) plans, the amendment deadline is December 31, 2025.
• For governmental qualified and 403(b) plans, the amendment deadline is 90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023.
• For governmental 457(b) plans, the amendment deadline is the later of (1) 90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023, or (2) the first day of the first plan year beginning more than 180 days after the date of notification by the IRS that the plan was administered inconsistent with Code section 457(b) (if applicable).

The Notice also extends anti-cutback relief to amendments made before these...

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