In January 2017, the IRS published Revenue Procedure 2017-18 which set March 31, 2020 as the last day to take advantage of the remedial amendment period under Revenue Procedure 2013-22 to retroactively fix defects in 403(b) retirement plan documents. Tax exempt, church-related, and eligible governmental employers who sponsor 403(b) retirement plans should keep this deadline in mind as they conduct regular compliance review of their 403(b) plans, and particularly if they are considering the adoption a pre-approved 403(b) plan (when they become available) in the near future.