Plan Type |
Provision |
Original Amendment Adoption Deadline |
Revised Amendment Adoption Deadline |
Nongovernmental Qualified Retirement Plan (not collectively bargained) |
Miners Act §104 – Minimum Age for Pension Plan In-Service Distributions |
Last day of the first plan year beginning on or after January 1, 2022. (December 31, 2022, for calendar year plans). |
December 31, 2025. |
CARES Act §2203(a) – Waiver of Required Minimum Distributions for 2020 |
Last day of the first plan year beginning on or after January 1, 2022. (December 31, 2022, for calendar year plans). |
December 31, 2025. |
SECURE Act |
Last day of the first plan year beginning on or after January 1, 2022. (December 31, 2022, for calendar year plans). |
December 31, 2025. |
Nongovermental Qualified Retirement Plan (collectively bargained) |
Miners Act §104 – Minimum Age for Pension Plan In-Service Distributions |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans). |
December 31, 2025. |
CARES Act §2203(a) – Waiver of Required Minimum Distributions for 2020 |
Last day of the first plan year beginning on or after January 1, 2022. (December 31, 2022, for calendar year plans). |
December 31, 2025. |
SECURE Act |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans). |
December 31, 2025. |
Governmental Qualified Retirement Plans |
Miners Act §104 – Minimum Age for Pension Plan In-Service Distributions |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023. |
CARES Act §2203(a) – Waiver of Required Minimum Distributions for 2020 |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2022, for calendar year plans). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023. |
SECURE Act |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023. |
Governmental 457(b) Plan |
Miners Act §104 – Amounts may be Made Available to Participants at Age 59½
|
Last day of the first plan year beginning on or after January 1, 2024, (December 31, 2024, for calendar year plans), or, if applicable, the first day of the first plan year beginning more than 180 days after the date of notification by the Secretary that the plan was administered in a manner inconsistent with Code §457(b). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023, or, if applicable, the first day of the first plan year beginning more than 180 days after the date of notification by the Secretary that the plan was administered in a manner inconsistent with Code §457(b). |
CARES Act §2203(a) – Waiver of Required Minimum Distributions for 20202 |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023, or, if applicable, the first day of the first plan year beginning more than 180 days after the date of notification by the Secretary that the plan was administered in a manner inconsistent with Code §457(b). |
SECURE Act |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans) or, if applicable, the first day of the first plan year beginning more than 180 days after the date of notification by the Secretary that the plan was administered in a manner inconsistent with Code §457(b). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023, or, if applicable, if applicable, the first day of the first plan year beginning more than 180 days after the date of notification by the Secretary that the plan was administered in a manner inconsistent with Code §457(b). |
403(b) Plan Not Maintained by a Public School |
Miners Act §104 – Minimum Age for Pension Plan In-Service Distributions |
N/A |
N/A |
CARES Act §2203(a) – Waiver of Required Minimum Distributions for 20202 |
Last day of the first plan year beginning on or after January 1, 2022. (December 31, 2022, for calendar year plans). |
December 31, 2025. |
SECURE Act |
Last day of the first plan year beginning on or after January 1, 2022. (December 31, 2022, for calendar year plans). |
December 31, 2025. |
403(b) Plan Maintained by a Public School |
Miners Act §104 – Minimum Age for Pension Plan In-Service Distributions |
N/A |
N/A |
CARES Act §2203(a) – Waiver of Required Minimum Distributions for 20202 |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023. |
SECURE Act |
Last day of the first plan year beginning on or after January 1, 2024. (December 31, 2024, for calendar year plans). |
90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins after December 31, 2023. |
IRAs |
Miners Act §104 – Minimum Age for Pension Plan In-Service Distributions |
N/A |
N/A |
CARES Act §2203(a) – Waiver of Required Minimum Distributions for 2020 |
December 31, 2022. |
December 31, 2025. |
SECURE Act |
December 31, 2022. |
December 31, 2025. |