IRS Extends Deadlines for Certain SECURE 2.0 Plan Amendments

The IRS has recently clarified that plan sponsors will have additional time to adopt certain required plan amendments under the SECURE Act and SECURE 2.0 Act. Although previous guidance established a general December 31, 2026, deadline for many SECURE-related amendments, some required changes. It is important to note; the clarification does not eliminate the 2026 deadline. Discretionary amendments for optional provisions a plan sponsor chose to implement generally remain due December 31, 2026. As year-end approaches, plan sponsors should understand which amendments require action now and which will have more time. To help clients, prospects, and others, Wilson Lewis has summarized the key details below.

Background

The SECURE Act of 2019 and SECURE 2.0 Act of 2022 introduced numerous changes affecting retirement plans, including new rules for automatic enrollment, catch-up contributions, required minimum distributions and long-term, part-time employees. In Notice 2024-2, the IRS extended the deadline for some amendments related to SECURE and SECURE 2.0 until December 31, 2026. Later deadlines apply to certain collectively bargained plans, governmental plans and 403(b) plans.

There were still questions, however, about how that deadline interacted with the IRS Required Amendments List. On September 16, 2026, the IRS clarified that the appropriate deadline depends on whether an amendment is required or discretionary.

What Changed

Required amendments generally follow the Required Amendments List (RA List) process. When a change appears on a list, the plan amendment deadline extends through the end of the second calendar year following the year the change is listed. The IRS also indicated that required changes that have not yet appeared on a RA List can be expected to appear on the future list.

As a result, several SECURE and SECURE 2.0 requirements will have amendment deadlines later than December 31, 2026:

• Roth catch-up contributions for certain higher-paid participants — SECURE 2.0 requires catch-up contributions made by certain higher-paid participants to be designated as Roth contributions. The IRS expects this requirement to appear on the 2027 RA List. The amendment deadline would therefore be December 31, 2029.
• Automatic enrollment requirements — SECURE 2.0 requires certain newly established 401(k) and 403(b) plans to automatically enroll eligible employees at a 3% contribution rate. The IRS expects the provision to appear on a future RA List after related final regulations become applicable.
• Long-term, part-time employee requirements — The SECURE Act and SECURE 2.0 expanded retirement plan eligibility for certain long-term, part-time (LTPT) employees. These requirements are also expected to appear on a future RA List following applicable final regulations.
• Certain RMD requirements — SECURE and SECURE 2.0 made several changes to required minimum distribution (RMD) rules. Requirements that have not already appeared on the RA List will be included in the future after related final regulations become applicable.

Discretionary amendments are treated differently. A provision that permits, but does not require, a plan feature will not appear on a RA List. Notice 2024-2 generally extended the deadline for these SECURE and SECURE 2.0 amendments to December 31, 2026. For example, SECURE 2.0 allows plans to permit participants to designate certain employer matching and nonelective contributions as Roth contributions. If an eligible plan began offering that optional feature, the related amendment must still be adopted and recorded in the plan documents by December 31, 2026.

What Should Plan Sponsors Do Now?

The clarification provides additional time for several required amendments, but it does not mean plan sponsors can put SECURE 2.0 amendments aside. Plan sponsors should review the provisions that have been implemented and determine whether each change was required or adopted voluntarily. Discretionary provisions already put into operation may still require an amendment by December 31, 2026.

Sponsors should also confirm that plan administration reflects requirements that are already effective. A later deadline for updating the written plan document does not necessarily change when a statutory requirement becomes operationally effective.

For required amendments with later deadlines, sponsors should continue tracking IRS guidance and future RA Lists. The Treasury Department and IRS have said the 2026 RA List is expected to issue additional guidance. 

Contact Us

Determining the appropriate amendment deadline depends on the provision, the type of plan and whether a change is required or discretionary. Plan sponsors should review plan provisions and amendments before year-end to determine whether additional action is needed. If you have questions about the information outlined above or need assistance with your next retirement plan audit, Wilson Lewis can help. For additional information call 770-476-1004 or click here to contact us. We look forward to speaking with you soon