Most private employer retirement plans must amend documents by Dec. 31, 2026 for SECURE and SECURE 2.0 provisions
Key points
- Most private employer retirement plans must update plan documents by Dec. 31, 2026
- Provisions cover Roth employer contributions, catch-up contributions, required minimum distributions, long-term part-time employees and new distribution options
- Deadlines for certain required changes will be set by later IRS guidance
A JD Supra article says most private employer plan sponsors have until Dec. 31, 2026 to amend plan documents for optional SECURE and SECURE 2.0 features already implemented. Provisions cover Roth employer contributions, catch-up contributions, required minimum distributions, long-term part-time employees and new distribution options. Certain required changes will have later deadlines set by IRS guidance.
What employers should do
- Update retirement plan documents by Dec. 31, 2026 to reflect implemented SECURE and SECURE 2.0 optional features
- Watch for later deadlines set by IRS guidance for certain required changes
Policy details
- Jurisdiction
- Federal
- Status
- Final rule
- Effective date
- 2026-12-31
- Employers covered
- Most private employer retirement plans
- Official source
- View official source ↗
Original report: JD Supra ↗Edited with AI assistance. Facts are based on official sources and original reports. For information only; not legal, immigration or insurance advice.