IRS Extends the Initial Remedial Amendment Period for 403(b) Plans and the Remedial Amendment Cycle for Pre-Approved Defined Benefit Plans | Practical Law
The Internal Revenue Service (IRS) has extended the initial remedial amendment period for individually designed and pre-approved Internal Revenue Code Section 403(b) plans to June 30, 2020, and has also extended the second six-year remedial amendment cycle for pre-approved defined benefit plans to July 31, 2020.