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ARTICLE · 02 SEPTEMBER 2026

New Saver’s Match, New Plan Sponsor Decisions

Seyfarth Shaw LLP
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Section 103 of the SECURE Act 2.0 introduces the Saver's Match program, replacing the federal Saver's Credit with direct government contributions to retirement accounts. IRS Notice 2026-48 outlines how this new matching contribution system will operate and addresses critical implementation questions for plan sponsors considering whether to accept these federal contributions.

United StatesEmployment and HR
Irine Sorser
Irine Sorser
Sarah Touzalin
Sarah Touzalin
Brianna Richardson
Brianna Richardson
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Seyfarth Synopsis: Section 103 of the SECURE Act 2.0 replaces the Saver’s Credit with a new matching contribution from the federal government. Since the enactment of SECURE 2.0, there have been a number of questions about the implementation of this new matching contribution, and how it will operate. In IRS Notice 2026-48 (“Notice”), the Treasury Department and IRS announced that they intend to propose regulations and other guidance regarding the Saver’s Match program. The Notice does not establish proposed or final regulations. Rather, it outlines the government’s current views on how it expects the Saver’s Match program to work and previews issues that Treasury and the IRS anticipate addressing in future guidance.

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