Reminder: Upcoming Deadline to Amend Tax-Qualified Retirement Plans – December 31, 2026

Short summary

Most non-governmental retirement plan sponsors must amend their tax-qualified plans by December 31, 2026 to comply with the SECURE Act, CARES Act, and SECURE 2.0 Act. Mandatory amendments cover long-term part-time worker coverage, automatic enrollment, Roth catch-up deferrals, and RMD changes. Plan sponsors should verify amendments with their document provider, update operational procedures, and consider discretionary options like super catch-up contributions and student loan matching.

• •Dec 31, 2026 deadline for non-governmental plan amendments under SECURE Act, CARES Act, and SECURE 2.0
• •Mandatory amendments include part-time worker coverage, auto-enrollment, and Roth catch-up rules
• •Discretionary options include super catch-up contributions, Roth employer contributions, and student loan matching

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