Notice 2025-60: 2025 Required Amendments List for Qualified and Section 403(b) Plans

Notice 2025-60 sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2025 RA List also applies to pre-approved plans with respect to interim amendments.

Notice 2025-60 will be in IRB: 2025-52, dated: December 22, 2025.

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