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ARTICLE · 13 MARCH 2026

2026 Retirement Plan Amendment Deadline: What Plan Sponsors Need To Know

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By December 31, 2026, plan sponsors of certain qualified retirement plans, including 401(k) and defined benefit plans, must amend the plans to incorporate required and discretionary changes under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the Setting Every Community Up for Retirement Enhancement (SECURE) Act, and the SECURE 2.0 Act of 2022 (SECURE 2.0)

United StatesEmployment and HR
Matt Renaud
Matt Renaud
Raymond D. Sinnappan
Raymond D. Sinnappan
Jenna A. Bressel
Jenna A. Bressel

By December 31, 2026, plan sponsors of certain qualified retirement plans, including 401(k) and defined benefit plans, must amend the plans to incorporate required and discretionary changes under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the Setting Every Community Up for Retirement Enhancement (SECURE) Act, and the SECURE 2.0 Act of 2022 (SECURE 2.0).1

Major Changes

Key changes requiring plan amendments and/or updates to plan operations include:

  • Increasing the starting age for Required Minimum Distributions (RMDs).
  • Requiring Roth catch-up contributions for high earners.2
  • Making Long-Term Part-Time (LTPT) employees eligible to participate in the plan.

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