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ARTICLE · 24 AUGUST 2026

Mind The Gap: When Your Retirement Plan Document, Plan Operations, And Participant Communications Do Not Match

Foley & Lardner LLP
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Plan sponsors face a critical December 31, 2026 deadline to adopt amendments reflecting SECURE 1.0, SECURE 2.0, and CARES Act provisions in their qualified retirement plan documents. Many plans have been operating under these laws for years without updated plan language, creating a gap between plan operations, participant communications, and formal documentation. This comprehensive guide identifies which amendments must be adopted, provides a detailed checklist of provisions requiring documentation, and out

United StatesEmployment and HR
Isaac Morris
Isaac Morris
Cullen J. Werwie
Cullen J. Werwie
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A Guide to Getting Your Qualified Retirement Plan Documents in Sync Before 2026 Open Enrollment

Most compliance problems announce themselves. This one does not. Your plan has been operating under the CARES Act, SECURE 1.0, and SECURE 2.0 for years, your participants have received communications describing those features, and your recordkeeper has administered them faithfully. The only thing that could be missing is the plan language. That gap is permitted by law, but not for much longer, and if you are about to finalize plan highlights, enrollment materials, plan notices, or similar materials for 2026, the gap could be written into another round of participant communications.

Why This Year-End Is Different

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