Page:Notice 2022-45.pdf/4

 :: (4) IRAs The deadline to amend the trust governing an IRA that is an individual retirement account or the contract issued by an insurance company with respect to an IRA that is an individual retirement annuity is December 31, 2025.


 * B. Anti-cutback relief

Amendments to an eligible retirement plan (including an annuity contract) to reflect a provision of section 2202 of the CARES Act or any regulations thereunder that are made on or before the dates as extended under section III.A of this notice will not cause the plan to fail to satisfy the anti-cutback requirements of section 411(d)(6) of the Code or section 204(g) of ERISA, if applicable, by reason of the amendments.

'''IV. DRAFTING INFORMATION'''

The principal author of this notice is Angelique Carrington of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information regarding this notice, contact Ms. Carrington at (202) 317-4148 (not a toll-free number).