Scope of Determination Letters for 403(b) Plans

In general concerning changes in qualification requirements or Internal Revenue Code Section 403(b) requirements as defined in Revenue Procedure 2022-40 that have been or will be included on a Required Amendments List, regarding ongoing plans:

1. When it reviews qualification requirements and 403(b) requirements that have not been, and will not be, included on a required amendments list, the IRS will consider only requirements that are in effect on or before the last day of the second calendar year preceding the year in which the determination letter application is submitted.

2. And when it reviews changes in qualification requirements and Internal Revenue Code Section 403(b) requirements that have been, or will be, included on a required amendments list, the IRS will consider only changes that appear on a required amendments list issued on or before the last day of the second calendar year preceding the year in which the determination letter application is submitted.