Most plan sponsors have treated December 31, 2026, as the deadline for adopting plan amendments under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and the SECURE 2.0 Act of 2022 (SECURE 2.0). On September 18, 2026, the Internal Revenue Service (IRS) clarified in its Employee Plans newsletter that the deadline depends on whether an amendment is required or discretionary.
Certain required amendments follow the IRS Required Amendments List (RA List) process and will have deadlines after 2026. Discretionary amendments generally remain subject to the December 31, 2026, deadline.
Required Amendments May Be Due After 2026
Under IRS guidance, a required amendment is generally due by the end of the second calendar year after the year the change first appears on an RA List. Several SECURE and SECURE 2.0 changes have not yet been listed on an RA List. However, plans must still comply with those changes in operation as of their effective dates.
For example, the IRS Roth catch-up rules are expected to be included on the 2027 RA List, resulting in an amendment deadline of December 31, 2029. That later date does not delay operational compliance (with the Roth catch-up rules under the final Treasury regulations taking effect January 1, 2027).
Required Provisions Expected on Future RA Lists
- IRS Roth catch-up requirements (expected to be on the 2027 RA List)
- Automatic enrollment requirements for new defined contribution plans
- Long-term, part-time employee requirements under both the SECURE Act and as revised by SECURE 2.0
- SECURE and SECURE 2.0 required minimum distribution provisions that have not already appeared on an RA List
The IRS expects these provisions to be listed after the related final regulations become applicable. The IRS also states that those final regulations are not expected to apply earlier than the plan year beginning six months after their issuance.
Discretionary Amendments Generally Remain Due in 2026
IRS Notice 2024-2 established December 31, 2026, as the deadline for SECURE Act and SECURE 2.0 discretionary amendments, for most plans (different dates apply to governmental plans and collectively bargained plans).
Plan sponsors that have already implemented optional features, such as domestic abuse distributions, emergency expense distributions, qualified birth or adoption distributions, and/or matching contributions on student loan repayments must adopt confirming amendments by December 31, 2026.
Amendment Deadlines at a Glance
The table below summarizes the required and discretionary amendment timelines discussed above.
| Change | Type | Amendment Deadline |
| Roth catch-up contributions | Required if the plan offers catch-up contributions | December 31, 2029 (expected on 2027 RA List) |
| Automatic enrollment | Required for new plans established after December 29, 2022 | End of second calendar year after first listed on a future RA List (after final regulations apply) |
| Long-term, part-time employees | Required (to the extent the plan does not allow long-term, part-time employees to participate) | End of second calendar year after first listed on a future RA List (after final regulations apply) |
| Required minimum distributions | Required | End of second calendar year after first listed on a future RA List (after final regulations apply) |
Optional SECURE and SECURE 2.0 features already in operation, like:
|
Discretionary | December 31, 2026 (later deadlines may apply to collectively bargained plans, governmental plans, and Section 403(b) plans maintained by public schools) |
| Qualified Long-Term Care distributions | Discretionary | End of second calendar year after listed |
What Plan Sponsors Should Do Now
Sponsors should identify the optional features their plans have implemented, confirm amendments will be adopted by December 31, 2026 (coordinating with their document provider for preapproved plans), and continue administering required changes as of their effective dates.
If you have questions about compliance with the amendment requirements of the SECURE Act or SECURE 2.0, please contact a member of the Faegre Drinker benefits and executive compensation team.
The material contained in this communication is informational, general in nature and does not constitute legal advice. The material contained in this communication should not be relied upon or used without consulting a lawyer to consider your specific circumstances. This communication was published on the date specified and may not include any changes in the topics, laws, rules or regulations covered. Receipt of this communication does not establish an attorney-client relationship. In some jurisdictions, this communication may be considered attorney advertising.
