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ARTICLE · 29 JUNE 2026

Final Whistle Warning: IRS Retirement Plan Amendments Due By December 31, 2026

Jackson Lewis P.C.
Jackson Lewis P.C.
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Jackson Lewis P.C.

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The countdown clock is running. The stadium lights are on, and the clock is ticking toward extra time. Plan sponsors must amend many qualified retirement plans by December 31, 2026.

United StatesEmployment and HR
Natalie M. Nathanson
Natalie M. Nathanson

The countdown clock is running. The stadium lights are on, and the clock is ticking toward extra time. Plan sponsors must amend many qualified retirement plans by December 31, 2026. Just like in a World Cup knockout match, waiting invites costly mistakes.

Which Rule Changes Are Shifting the Field of Play?

Since 2019, three major laws have implemented both optional and mandatory changes to retirement plans.

  • SECURE Act
    In 2019, the Setting Every Community Up for Retirement Enhancement (SECURE) Act raised the RMD age, required long-term part-time employee eligibility, and replaced “stretch IRAs” with a 10-year payout rule.
    Learn more: The SECURE Act, at Last
  • CARES Act
    In 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act added several provisions to help employers and participants during the COVID-19 pandemic, including coronavirus-related distributions, expanded loan limits, and a waiver of required minimum distributions (RMDs).

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