Notice 2021-64 contains the 2021 Required Amendments List. The Required Amendments List establishes the end of the remedial amendment period and the plan amendment deadline for changes in qualification requirements and section 403(b) requirements set forth on the list for qualified individually designed plans and section 403(b) individually designed plans, respectively.
Notice 2021-64 will be in IRB 2021-50 on December 13, 2021.