ABSTRACT
Notice 2022-33 Notice 2022-33 was issued on August 3, 2022, and extended the plan amendment deadline for all of the provisions under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), the Bipartisan American Miners Act of 2019 (Miners Act), and the 2020 RMD relief under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). [...]the following notable law changes are generally not required to be reflected in your plan document until December 31, 2025 (and cutback relief was also provided for the SECURE Act changes): * Minimum Required Distributions-Required Beginning Date (SECURE Act): Distributions must be made by April 1 of the calendar year following the year in which the employee turns age 72 (or retires, if later and not a five-percent owner). For governmental 457(b) plans, the Code also allows in-service distributions at age 591/