IRS Provides More Time to Amend IRA Documents for SECURE 2.0
If you’ve been thinking about the impending IRA amendment deadline, we have some news. On January 26, 2026, the IRS issued Notice 2026-09, extending the deadline to complete IRA amendments for SECURE 2.0. The Notice indicates that the deadline to amend IRA, SEP plan, and SIMPLE IRA plan documents is now December 31, 2027. The previous deadline was December 31, 2026.
The Treasury Department and IRS have stated that they are still developing model language that may be used to amend IRAs.
