IRS Extends Deadlines for Amending Retirement Plans for the CARES Act and Disaster Tax Relief Act | Practical Law
IRS Notice 2022-45 extends the deadlines for amending a retirement plan or individual retirement arrangement (IRA) to reflect certain provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and Taxpayer Certainty and Disaster Tax Relief Act of 2020 (enacted as Division EE of the Consolidated Appropriations Act, 2021 (CAA-21)).