SECTION 6. PLAN AMENDMENT

DEADLINE

.01 Required plan amendment . Except as otherwise provided by statute or in regulations or other guidance published in the IRB, the plan amendment deadline for (1) a Disqualifying Provision in a qualified individually designed plan, or (2) a Form Defect first occurring after June 30, 2020, in a section 403(b) individually designed plan, is the date on which the Remedial Amendment Period with respect to the Disqualifying Provision or Form Defect expires. See sections 5.03(1), (2) and (3) for the determination of the expiration of the applicable Remedial Amendment Period.

.02 Discretionary plan amendment . With respect to a discretionary amendment (that is, an amendment that is not made with respect to a Disqualifying Provision or Form Defect), except as otherwise provided by statute or in regulations or other guidance published in the IRB, the plan amendment deadline is the date described in paragraph (1) or (2) of this section 6.02, as applicable.

(1) Plans that are not governmen- tal plans within the meaning of section 414(d) . In the case of a discretionary amendment to a plan that is not a governmental plan within the meaning of section 414(d), the plan amendment deadline is the end of the plan year in which the plan amendment is operationally put into effect. An amendment is operationally put into effect when the plan is administered in a manner consistent with the intended plan amendment (rather than existing plan terms). For example, the deadline for adopting a discretionary amendment with respect to a calendar year plan that increases participants’ accrued benefits and is operationally put into effect during 2023 is December 31, 2023. (2) Plans that are governmental plans within the meaning of section 414(d) . In the case of a discretionary amendment to a governmental plan within the meaning of section 414(d), the plan amendment deadline is the later of:

11 Section 411(d)(6) does not apply to section 403(b) plans. However, parallel rules in section 204(g) of ERISA apply to ERISA-covered section 403(b) plans.

12 Notices setting forth the Required Amendments Lists can be found on the IRS website at https://www.irs.gov/retirement-plans/required-amendments-list. The most recent Required Amendments List is set forth in Notice 2021-64, 2021-50 IRB 869.

November 21, 2022 492 Bulletin No. 2022–47

.02 Items included on Required Amend- ments List . In general, an item will be included on a Required Amendments List after guidance with respect to the item (including any model amendment, if applicable) has been provided in regulations or other guidance published in the IRB. However, in the discretion of the IRS, an item may be included on a Required Amendments List in other circumstances, such as when a statutory change is enacted, and it is anticipated that no guidance related to implementation of the statutory change will be issued.