On January 13, 2017, the IRS announced in Revenue Procedure 2017-18 that the last day of the remedial amendment period for IRC Section 403(b) plans is March 31, 2020. The IRS remedial amendment period was set by the IRS in 2013 as a period of time during which an eligible employer can retroactively correct defects in the form of its written Section 403(b) plan in order to satisfy the written plan requirements in the Section 403(b) regulations. This can be accomplished either by timely adopting a Section 403(b) plan pre-approved by the IRS or by otherwise timely amending an existing written Section 403(b) plan to bring it into compliance with current regulations. The remedial amendment period is available only if an employer adopted a written plan intending to satisfy the Section 403(b) requirements by the first day of the remedial amendment period (the later of January 1, 2010, or the plan’s effective date.) All plan defects must be corrected on or before March 31, 2020. The Department of the Treasury and the IRS intend to issue guidance in the future with respect to the timing of Section 403(b) plan amendments made after March 31, 2020. School districts should review their 403(b) plans and contact their third party administrators to ensure compliance by March 31, 2020.