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ARTICLE · 03 NOVEMBER 2026

IRS Clarifies Amendment Deadlines For SECURE And SECURE 2.0 Plan Amendments

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The IRS has issued new guidance clarifying that retirement plan amendments required by the SECURE Act and SECURE 2.0 do not all share the same December 31, 2026 deadline that many plan sponsors anticipated. The agency distinguishes between required amendments, which follow the annual Required Amendments List process with varying deadlines, and discretionary amendments that plans have already implemented operationally.

United StatesTax
Hillary E. August
Hillary E. August
Tishyra N. Randell
Tishyra N. Randell
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On September 18, 2026, the Internal Revenue Service (“IRS”) published guidance in an Employee Plans newsletter (the “IRS Newsletter”) clarifying that the amendment deadlines applicable to plan changes required or permitted by the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) and the SECURE 2.0 Act of 2022 (“SECURE 2.0”) are not all December 31, 2026, as many plan sponsors and practitioners previously assumed. Instead, the deadlines depend on whether an amendment is required or discretionary: most amendments relating to discretionary changes that plans have already implemented operationally must be adopted by December 31, 2026, but later deadlines apply to many of the required amendments.

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