IRS Clarifies SECURE 2.0 Amendment Deadlines for Retirement Plans

The IRS on September 16 said employers cannot assume every SECURE and SECURE 2.0 plan document change is due on the same date. The agency said the answer turns on whether an amendment is required or discretionary, a distinction that matters for 401(k) plans, pension plans, and 403(b) plans still working through the retirement law changes.

That clarification matters because prior IRS relief had extended many amendment deadlines to December 31, 2026 for non-governmental, non-collectively bargained plans, and to December 31, 2029 for governmental plans. But some required amendments may be due later if the underlying change is tied to the IRS Required Amendments List, according to the IRS clarification described by Bloomberg Law and summarized in a September 17 analysis published by Kilpatrick on JD Supra.

What Changed

The central point from the IRS is that amendment timing depends on category. As Bloomberg Law reported, the agency said stakeholders had asked whether plan amendments had to be adopted by the end of the calendar year under earlier guidance or by the deadlines tied to the Required Amendments List. The IRS response was that “the answer depends on whether the plan amendment relates to a required amendment or a discretionary amendment.”

Under Notice 2024-02, both required and discretionary SECURE and SECURE 2.0 amendments for non-governmental, non-collectively bargained plans were extended to December 31, 2026, while governmental plans generally received until December 31, 2029, according to the JD Supra summary. But Revenue Procedure 2022-40 also says required amendments resulting from qualification changes generally are not due until the end of the second calendar year after the item appears on an annual Required Amendments List.

That means some required SECURE 2.0 changes can land after the general 2026 deadline if the IRS places them on a later Required Amendments List.

Who Is Affected

The clarification is aimed at employers and plan sponsors maintaining 401(k) plans, pension plans, and 403(b) plans, along with the recordkeepers, benefits counsel, and administrators that help update plan documents. For high-earning households, the practical impact is indirect but important: a plan may already be operating under a new rule even if the formal amendment deadline has not arrived.

That distinction is especially relevant for features tied to compensation and retirement savings for affluent employees. The JD Supra summary says the IRS expects mandatory Roth catch-up contributions for high earners to appear on the 2027 Required Amendments List. If that happens, the amendment deadline would generally be December 31, 2029 rather than December 31, 2026.

The IRS also said it intends to publish additional guidance on other SECURE and SECURE 2.0 provisions that will be included on a later Required Amendments List, including automatic enrollment requirements for new plans and long-term part-time employee participation rules, according to the same summary.

The After-Tax Math

This update does not change tax rates, contribution limits, or income thresholds. Instead, it affects compliance timing for retirement plans that shape how workers save on a pre-tax or Roth basis.

One example is the mandatory Roth catch-up rule for high earners. If a provision is expected on the 2027 Required Amendments List, the plan document deadline generally moves to the end of the second calendar year after that publication, or December 31, 2029. That is three years later than the general December 31, 2026 deadline used for many other SECURE and SECURE 2.0 amendments.

There are also multiple amendment clocks for required minimum distribution rules. The JD Supra summary says amendments implementing the 2020 RMD waiver for defined contribution plans remain due by the general 2026 deadline. By contrast, amendments required by the 2024 RMD regulations were first included on the 2025 Required Amendments List, so they are generally not due until December 31, 2027.

For plan sponsors, the tax consequence of missing these deadlines is not a direct tax bill in the way an individual underpayment might be. The risk is qualification and operational compliance, which can affect whether a plan is being administered in line with federal retirement-plan rules.

Moves to Discuss With Your Advisor

Employers and executives involved in benefits oversight may want to separate operational changes from document deadlines. A plan may have already implemented a feature in practice, while the formal amendment due date could depend on whether the change is required or discretionary.

Discretionary amendments generally are due by the end of the plan year in which the provision is put into effect operationally, but the IRS had extended that timing to December 31, 2026 for SECURE and SECURE 2.0 provisions, according to JD Supra. The summary gives examples such as special distribution options or Roth employer contributions, which apply only if a plan elects to offer them. Those discretionary amendment deadlines are not extended by later publication on the Required Amendments List.

Households with substantial workplace savings may not need to take personal action from this IRS clarification alone. Still, it may be worth asking a benefits department or advisor whether a plan feature now in operation is backed by the right amendment schedule, especially if the feature affects Roth versus pre-tax treatment or required minimum distribution administration.

What to Watch

The next key item is the IRS’s 2026 Required Amendments List, which the agency said it intends to use to provide additional clarification. That publication could confirm which SECURE and SECURE 2.0 provisions receive later document deadlines.

It will also be worth watching for further IRS guidance on automatic enrollment requirements for new plans, long-term part-time employee rules, and other RMD-related items that have not yet appeared on a Required Amendments List. Until those items are published, their final amendment dates have not been fixed, but the IRS has signaled that the clock generally runs to the end of the second calendar year after listing.

For plan sponsors, the takeaway is narrow but important: December 31, 2026 is still a major date, but it is not the only one. The governing deadline depends on what kind of amendment is involved and when the IRS formally places the item on its annual list.

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