Retirement plans: discretionary SECURE amendments due Dec 31

What changed

An IRS Employee Plans bulletin (September 16) confirms that amendments for the optional SECURE Act and SECURE 2.0 provisions a plan has adopted, such as Roth employer contributions, are due December 31, 2026 for most plans. Required provisions follow a different clock: the IRS will set their dates through its Required Amendments List, generally later.

Who this affects

Employers that sponsor a 401(k), 403(b) or other workplace retirement plan and turned on an optional SECURE or SECURE 2.0 feature, such as Roth employer contributions. A plan that adopted no optional provision has no discretionary amendment due by this date; ask your provider whether any other document update is needed.

Exceptions that matter:

• Collectively bargained plans have until December 31, 2028.
• Governmental plans and public-school 403(b) plans have until December 31, 2029.
• SEP and SIMPLE IRA plans (and IRAs) have until December 31, 2027, under IRS Notice 2026-9.
• Most required provisions are not due December 31: each is due by the end of the second year after the IRS adds it to its Required Amendments List.

What to do

List the optional SECURE and SECURE 2.0 features your plan adopted, such as Roth employer contributions, and confirm with your provider that the amendment will be signed by December 31, 2026.

Primary source: IRS, September 16, 2026. Part of Compliance Watch, Issue 04 (November 2, 2026). Last reviewed November 2, 2026.

Questions about this update?

Every “What to do” line above is a task for someone at your company. Our clients hand the payroll and tax pieces to us and get an HR advisor for the rest.

Ask us about a federal rule All 7 updates in Issue 04

General information from VertiSource HR, not legal or tax advice. How a rule applies depends on your company and your state. Check with us or your attorney before acting.