This Article provides a summary of required qualified retirement plan amendments for individually designed plans that must be adopted to comply with the Internal Revenue Code (IRC) by the end of the 2012 plan year. It also provides plan document considerations for January 2013 determination letter application filers (Cycle B). This Article was updated to reflect IRS Notice 2012-70 which extended the deadline to amend defined benefit plans to satisfy IRC Section 436's requirements and may be updated to reflect additional guidance issued in 2012.