Employers that sponsor qualified retirement plans, including 401(k) plans, defined benefit plans, and certain 403(b) plans, may face a December 31, 2026, deadline to adopt applicable plan amendments. The amendments reflect provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and the SECURE 2.0 Act of 2022 (SECURE 2.0). Later deadlines apply to certain collectively bargained and governmental plans.

Recent Internal Revenue Service (IRS) guidance clarifies that not every required SECURE 2.0 amendment will necessarily be due by December 31, 2026. Employers should determine which amendments are due this year and which may be adopted later through the IRS Required Amendments List (RA List) process. The IRS maintains a webpage with links to all annual RA Lists.

Determining which amendments are due requires employers to distinguish between required and discretionary amendments.

How Amendment Deadlines Are Determined

The deadline for adopting a plan amendment depends on whether the amendment is required or discretionary.

• Required amendments. Individually designed qualified and 403(b) plans generally must adopt required amendments by the end of the second calendar year following the year the amendment first appears on an annual RA List.
• Discretionary amendments. Employers generally must adopt a discretionary amendment by the end of the plan year in which they implement the optional change, unless IRS guidance or applicable law provides additional time.

Amendments Due December 31, 2026

The December 31, 2026, deadline may apply to required amendments included on the 2024 RA List, optional provisions implemented under recent retirement plan legislation and other discretionary changes made during the 2026 plan year.

• 2024 RA List. Applicable amendments generally must be adopted by December 31, 2026. For example, some employers may need an amendment if their plan contains provisions inconsistent with SECURE 2.0’s changes to the family attribution rules used to determine controlled groups and affiliated service groups. Employers should consult their plan professionals to determine which items apply.
• Optional provisions under recent laws. Employers that implemented optional provisions under recent retirement plan legislation may need to adopt conforming amendments by December 31, 2026. Marsh identifies examples including student loan matching contributions, emergency savings accounts, Roth employer matching and nonelective contributions, and penalty-free distributions for certain emergency expenses, domestic abuse victims and terminally ill participants. Calendar-year plans generally must also be amended by December 31, 2026, for other discretionary changes implemented during 2026.

Required Amendments Due December 31, 2027, or Later

Other required SECURE Act and SECURE 2.0 amendments may be due after 2026, depending on when they appear on an IRS RA List.

• 2025 RA List. Applicable amendments generally must be adopted by December 31, 2027.
  • Required minimum distribution (RMD) changes. Plans affected by these provisions must adopt amendments reflecting the final RMD regulations, including the increase in the applicable RMD age to 73, revised post-death distribution rules for designated beneficiaries, and rules allowing a surviving spouse to elect to be treated as the deceased employee for RMD purposes.

Required Provisions With Pending Amendment Deadlines

Employers should review the following required SECURE 2.0 changes, which took effect on different dates, according to Baker Donelson. Each requirement applies only to certain plans or participants, as explained below. Plans must comply with a requirement beginning on its effective date, even if the deadline to formally amend the plan document occurs later. Employers should confirm the amendment deadline for each requirement and plan type.

• Long-term, part-time employee eligibility. For plan years beginning after December 31, 2024, certain 401(k) and 403(b) plans generally must allow employees age 21 or older to make elective deferrals once they complete at least 500 hours of service in each of two consecutive 12-month periods. Employers should also identify employees who have already qualified under the SECURE Act’s earlier rule, which required 500 hours of service in each of three consecutive 12-month periods.
• Roth catch-up contributions for higher earners. Beginning in 2026, affected participants whose prior-year wages from the plan sponsor exceed $150,000, as indexed annually for inflation, must make catch-up contributions on a Roth basis. The requirement applies to plans that offer catch-up contributions and are subject to the rule.
• Automatic enrollment for newer plans. Subject to statutory exceptions, 401(k) and 403(b) plans established after December 29, 2022, generally must provide automatic enrollment and annual escalation features for plan years beginning after 2024.

Extended Deadlines and Plan-Year Considerations

Amendment timing may also vary based on the plan year and whether the plan is collectively bargained or governmental.

• Plan-year timing. For required amendments on the 2024 RA List, the December 31, 2026, deadline generally applies regardless of whether the plan uses a calendar or noncalendar plan year. Discretionary amendments not covered by that deadline are generally due by the end of the plan year in which the change takes effect, unless additional time applies.
• Collectively bargained plans. IRS Notice 2024-2 generally extends the amendment deadline to December 31, 2028.
• Governmental plans. IRS Notice 2024-2 generally extends the amendment deadline to December 31, 2029.

Action Steps for Employers

To prepare for the applicable amendment deadlines, employers should take the following steps:

• Identify required plan amendments and deadlines. Review plan operations to determine which amendments apply and confirm the deadline for each.
• Compare plan documents with operations. Review plan documents and operations from the date each requirement took effect and address any inconsistencies.
• Decide whether to add optional features. Consider which optional features are appropriate for the plan and its participants.
• Coordinate with plan partners. Contact recordkeepers, payroll providers, third-party administrators and legal counsel early to allow enough time to prepare and review amendments, identify affected participants and make necessary system changes.
• Update participant communications. Review summary plan descriptions, notices, benefit statements and other participant materials to ensure they reflect plan operations.

Taking these steps can help employers align plan documents with current operations and meet applicable amendment deadlines.

Watch for additional SECURE 2.0 updates in our SECURE 2.0 Toolkit.

Developed by International Foundation Information Center staff. This does not constitute legal advice. Please consult your plan professionals for legal advice.