To print this article, all you need is to be registered or login on Mondaq.com. The Internal Revenue Service ("IRS") issued the 2020 Required Amendments List under IRS Notice 2020-83 on November 20, 2020. The IRS publishes an annual Required Amendments List, which generally applies to changes in requirements that become effective on or after January 1 of that year. The Required Amendments List applies to both individually designed plans qualified under Internal Revenue Code ("Code") § 401(a) and individually designed plans that satisfy the requirements of Code § 403(b). Difficulty of Care Payments The 2020 Required Amendments List addresses the difficulty of care payments treated as compensation for retirement contribution