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Notice 2023-79, page 1581.

Internal Revenue Bulletin 2023-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 401(a) of the Internal Revenue Code (qualified individually designed plans) and individually designed plans that satisfy the requirements of section 403(b) (section 403(b) individually designed plans).

EXEMPT ORGANIZATIONS

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▸Contents — Internal Revenue Bulletin 2023-52

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