Notice 2022-62: Required amendments list (2022) for qualified retirement plans and 403(b) plans

Notice 2022-62 provides “2022 required amendments list”, a list of statutory and administrative changes in requirements

Notice 2022-62 provides “2022 required amendments list”

The IRS today released an advance version of Notice 2022-62 providing the “2022 required amendments list”—in general, a list of statutory and administrative changes in requirements that are first effective during the plan year in which the list is published.


The required amendments list is divided into two parts.

  • Part A covers changes in requirements that generally would require an amendment to most plans or to most plans of the type affected by the change.
  • Part B includes changes in requirements that the Treasury Department and IRS anticipate will not require amendments to most plans but might require an amendment because of an unusual plan provision in a particular plan.

The required amendments list applies to both: (1) individually designed plans qualified under section 401(a); and (2) individually designed plans that satisfy the requirements of section 403(b). 

2022 required amendments list

There are no entries listing changes in qualification requirements on the 2022 required amendments list in Notice 2022-62 [PDF 153 KB]

In general, the last day of the remedial amendment period and the plan amendment deadline is December 31, 2024.


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