In Notice 2026-9, the Internal Revenue Service (IRS) announced an extension of the deadline for required plan amendments needed due to provisions enacted into law in SECURE 2.0. The new December 31, 2027, deadline covers needed amendments to SEPs, SIMPLE IRAs, and IRAs. The old deadline was at the end of 2026.The IRS said additional time is needed to finalize model amendment language that trustees, custodians, and issuers can use to bring their plan documents into compliance. The agency also pointed out that even though the new deadline allows for more time to adopt plan amendments, plans must still comply in a timely manner with the SECURE 2.0 rules.

Prospects: Notice 2026-9 also suggests that a further deadline extension may be announced if there are more regulatory developments prior to the new December 2027 amendment deadline.

NAIFA Staff Contacts: Jayne Fitzgerald – Director – Government Relations, at jfitzgerald@naifa.org