The SECURE 2.0 Act of 2022 brought a number of changes to retirement plans, many of which have been phased in over several years. While plan sponsors have already worked to implement many of the SECURE 2.0’s provisions discussed below, 2026 represents a critical year for mandatory plan amendments. Here is a quick guide to certain key amendments that will be due for many plans by December 31, 2026.

• Eligibility and participation amendments:
  • If you established a new Section 401(k) or 403(b) plan after December 29, 2022, SECURE 2.0 generally requires the plan to include an automatic enrollment feature with specific default contribution rate and escalation provisions for plan years beginning after December 31, 2024. Certain exceptions apply.
  • Section 401(k) and 403(b) plans must adopt language to reflect SECURE 2.0’s expansion of long-term, part-time employee eligibility.
• Contribution-related amendments:
  • Defined contribution plans that allow catch-up contributions must be amended to require that catch-up contributions for high earners are made as designated Roth contributions in plan years beginning after December 31, 2025.
  • SECURE 2.0 allows a higher catch-up contribution limit for participants who are ages 60-63, which many plans have chosen to implement. Affected plans will need to be amended.
  • Plans that allow employer contributions to be made as Roth contributions and plans offering student-loan matching contributions will need to be amended accordingly.
• Distribution-related amendments:
  • Plans must adopt amendments addressing the updated RMD age increases. The RMD age increased from 72 to 73 in 2023 and will increase to 75 in 2033.
  • Defined contribution plans must be amended to eliminate RMDs for designated Roth accounts during a participant’s lifetime.
  • If plans allow qualified birth or adoption distributions (QBADs), the plan must be amended to address the three-year repayment limit for distributions made after December 29, 2022.
  • If plans allow emergency personal expense distributions or distributions for victims of domestic violence, the plan must be amended to reflect these provisions.

Be sure to work with your partners to ensure formal plan amendments are adopted by December 31, 2026, unless a later deadline applies to your plan (e.g., governmental and collectively bargained plans).

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