Employer retirement plans must adopt written amendments incorporating all SECURE 2.0 changes by year-end

Employer-sponsored retirement plans — including 401(k), 403(b), SIMPLE IRA, and SEP plans — must formally adopt written plan amendments incorporating all SECURE 2.0 changes by December 31, 2026. Plans that have been operating in good-faith compliance must now codify those changes in their legal documents. Failure to amend by the deadline may cause plan disqualification and loss of tax-advantaged status.