IRS Issues 2025 Required Amendments List for Qualified Plans, 403(b)s

The Internal Revenue Service released a notice on Thursday detailing the 2025 required amendments list for individually designed qualified retirement plans and 403(b) plans.  

The annual notice identifies regulatory and statutory changes that may necessitate plan amendments to maintain compliance with the Internal Revenue Code. 

The 2025 RA List included two regulatory updates that may require amendments to many retirement plans. 

Required Minimum Distributions 

The Setting Every Community Up for Retirement Enhancement Act and SECURE 2.0 Act of 2022 have made changes to when retirees must start taking money from their retirement accounts and how much they need to withdraw. These changes limit the ability for beneficiaries to take required minimum distributions over a longer time period. However, certain eligible beneficiaries may still be entitled to exceptions. Plans that currently trigger distributions at age 70.5 may need amendments to align with the later starting ages and beneficiary distribution standards now in effect. 

According to Eric Slack, a counsel at Thompson Hine LLP and a former director of employee plans at the IRS, the notice is a reminder that plan sponsors should plan to amend their plan documents following the legislative changes from both SECURE and SECURE 2.0. 

In recent years, plan sponsors “were able to operate their plan accordingly and not have to worry about updating their RMDs,” he says. “But now, the IRS is saying that there is sufficient guidance out there, so plan sponsors need to update their plan, pass an amendment, and get it all updated to reflect the fact that the RMD is no longer age 70.5.” 

The updated RMD regulations apply to qualified plans, 403(b) annuity contracts, custodial accounts and retirement income accounts, as well as individual retirement accounts and certain deferred compensation arrangements. 

Interaction With SECURE 2.0 and Related Legislation 

The notice reaffirms amendment coordination from SECURE 2.0, which extended remedial amendment periods for plans impacted by the SECURE Act, CARES Act and related legislation. 

For most nongovernmental 403(b) and qualified plans, amendments reflecting SECURE and SECURE 2.0 provisions must be adopted by December 31, 2026.  
 
Collectively bargained and public school plans generally have until December 31, 2028, and December 31, 2029, respectively. 

Notably, the Roth catch-up contribution requirement under Section 603 of the SECURE 2.0 Act does not appear on the 2025 RA list. Because the final regulations for Roth catch-ups are not effective until tax years beginning on or after January 1, 2027, the IRS anticipates including them on the 2027 RA List instead, according to the notice. 

The IRS emphasized that inclusion of a change on the RA List does not automatically mean a plan must be amended; sponsors must assess whether their specific plan language requires modification. 

However, plan sponsors will need to update their plans to reflect the legislative changes to RMDs, Slack says, although he notes that plan sponsors have been aware of this for some time. 

The IRS “sent this notice out at the end of 2025, but plan sponsors don’t need to amend their plans until 2027,” he says. “There’s an understanding that plans still need to draft the language and give notice to participants where appropriate. There’s leeway built into this, so [there] shouldn’t be any surprises.”