On September 16, 2026, the Internal Revenue Service (IRS) released a clarification related to deadlines for SECURE and SECURE 2.0 plan amendments.[i]
Confusion had arisen over how the December 31, 2026, deadline provided in Notice 2024-2 (which provided guidance on provisions of SECURE 2.0) interacts with the remedial-amendment deadlines tied to the IRS’s annual Required Amendments (RA) List (published in Notice 2025-60).
The IRS’ answer: It depends — on whether the amendment is required or discretionary.
In Notice 2024-2, the IRS stated that the deadline to amend qualified plans, 403(b) plans, eligible governmental plans, and the trust governing an IRA is December 31, 2026, and includes both required plan amendments and discretionary amendments.[ii] However, Notice 2025-60 had stated that, in general, required amendments are due by the last day of the second calendar year following the calendar year in which the amendment is adopted or effective, whichever is later, and discretionary amendments are generally due on the last day of the plan year in which the discretionary provision is put into effect.[iii]
Required provisions will appear on an annual RA List published the by the IRS, and the remedial amendment period will generally expire on the last day of the second calendar year after the issuance of the RA list on which the provision appeared. The example used by the IRS is the Roth catch-up provisions in section 603 of SECURE 2.0, which are expected to be applicable in time for the 2027 RA List, and therefore the amendment deadline related to that provision will generally be December 31, 2029.
The IRS went on to say that “changes in requirements that cannot reasonably be reflected in plan language without guidance and with respect to which the Treasury Department and the IRS expect to issue guidance will not be listed on an RA List until that guidance is issued and applicable.”
Specifically, the IRS said it expects to issue final regulations covering provisions regarding:
- Automatic enrollment requirements (section 101)
- Long-term part-time requirements (section 125 and section 112)
- Required minimum distribution requirements
For planning purposes, the IRS said the regulations are not expected to be applicable earlier than “the plan year that begins six months after” issuance.
The special deadline for applicable SECURE and SECURE 2.0 discretionary amendments is generally December 31, 2026, with the qualification that later deadlines were set for collectively bargained, governmental, and 403(b) plans maintained by a public school as part of SECURE and SECURE 2.0. As an example, the IRS stated that a plan that does not fall under one of these categories and designated matching and nonelective Roth contributions beginning in the 2023 plan year under section 604 of SECURE 2.0 would need to adopt the plan amendment by December 31, 2026.
The IRS and Treasury Department also plan to include further clarifications on SECURE and SECURE 2.0 plan amendment deadlines in the 2026 RA List.
The Bottom Line
Importantly, December 31, 2026, is no longer best understood as a single, across-the-board deadline for documenting every SECURE and SECURE 2.0 provision. While for many nongovernmental plans, discretionary provisions implemented under SECURE or SECURE 2.0 generally must still be reflected in the plan document by that date, required amendments, however, generally will be due at the end of the remedial-amendment period associated with the RA List on which the provision appears.
It is important for plan documents to stay up-to-date and follow both new laws and regulations to remain operationally compliant. Missing a plan amendment deadline can cause a huge headache for plan sponsors, including corrections through the IRS and can result in compliance and tax consequences for the plan. With a flurry of regulatory activity from SECURE 2.0 expected in the coming months, it will be especially important to monitor new developments and understand upcoming amendment deadlines.
[i] Internal Revenue Service, “Clarifying Deadlines for SECURE and SECURE 2.0 Required and Discretionary Plan Amendments,” Employee Plans News (email bulletin), September 16, 2026, https://content.govdelivery.com/accounts/USIRS/bulletins/42b06be.
[ii] Internal Revenue Service, Notice 2024-2, “Miscellaneous Changes Under the SECURE 2.0 Act of 2022,” Internal Revenue Bulletin 2024-2 (January 8, 2024): 316, https://www.irs.gov/irb/2024-02_IRB#NOT-2024-2.
[iii] Internal Revenue Service, Notice 2025-60, “2025 Required Amendments List for Qualified and Section 403(b) Plans,” Internal Revenue Bulletin 2025-52 (December 22, 2025): 853,
https://www.irs.gov/irb/2025-52_IRB#NOT-2025-60.