Extension of SECURE 2.0 Act Deadlines

• New deadline for SECURE 2.0-related IRA amendments: December 31, 2027 

• Applies to IRAs, SEP arrangements (SEP IRAs), and SIMPLE IRAs 

• Extension granted because model amendment language is not yet available from the IRS 

• Plans should operate as if SECURE 2.0 provisions are in effect now, with formal written amendments adopted by the new deadline 

• Related amendment deadlines under the SECURE Act, CARES Act, and 2020 Relief Act are also aligned with this extension 

The IRS has extended the deadline to update IRA documents for SECURE 2.0 changes to December 31, 2027. This applies to individual retirement accounts, SEP arrangements (SEP IRAs), and SIMPLE IRA plans. Employers and custodians can keep following the new rules in practice and adopt formal amendments by the new deadline, once the IRS releases the model language. 

If your plans already operate under SECURE 2.0 rules, continue as is and update documents when instructed. This notice does not provide new amendment deadlines for 401(k) or 403(b) plans.

👉 IRS Notice 2026-9: Extension of SECURE 2.0 Act Amendment Deadline for IRAs 
https://www.irs.gov/pub/irs-drop/n-26-09.pdf 

Greenshades will continue to monitor IRS guidance and provide updates as new model language is released.