On August 3, 2002, the Internal Revenue Service (IRS) issued Notice 2022-33 which extended the amendment deadline for plans for the SECURE Act, the Miners Act, and the CARES Act. Prior to this Notice, amendments for all provisions of the Acts were due by the last day of the plan year beginning on or after January 1, 2022 (December 31, 2022, for calendar year plans).
Under the Notice, amendments for all provisions of the SECURE Act are now due no later than December 31, 2025.
For the CARES Act, the December 31, 2025, extended deadline only applies to the 2020 required minimum distribution waiver for defined contributions and IRAs. Amendments for other provisions of the CARES Act, such as optional COVID distributions and loans, must still be adopted by the last day of the plan year beginning on or after January 1, 2022.
