Statute
SECURE 2.0 Act
183 published works
Spotlight on Benefits
IRS Clarifies When Retirement Plans Must Be Updated for SECURE and SECURE 2.0
By Mark Rosenfeld, Inés Sosa, Jill Gonterman
Most plan sponsors have treated December 31, 2026, as the deadline for adopting plan amendments under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and…
Arnold & Porter: News & Perspectives
IRS Creates New Correction Program for IRAs
Implementing a SECURE 2.0 Act requirement, the Internal Revenue Service (IRS) recently issued Revenue Procedure 2026-33 (IRA Correction Procedure), which establishes the IRA Compliance Resolution System, a process through which…
Fennemore
IRS Updates Retirement Plan Correction Procedures
By Fennemore
On October 22, 2026, the Internal Revenue Service (IRS) issued Revenue Procedure 2026-34, which updates its Employee Plans Compliance Resolution System (EPCRS) guidance for correcting qualified retirement plan errors. The…
Warner Norcross + Judd LLP
From the Chair: 529-to-Roth IRA Rollovers
Under the SECURE 2.0 Act, beneficiaries of 529 plans may roll over unused funds into a Roth IRA through a direct trustee-to-trustee transfer, subject to a $35,000 lifetime cap and…
Spotlight on Benefits
Treasury and IRS Issue Sample Rollover Forms under SECURE 2.0
By Mona Ghude, Kristina Ferris Salamoun
On August 12, 2026, the Treasury Department and the Internal Revenue Service (IRS) released Notice 2026-49, providing the first formal guidance under the SECURE 2.0 Act on simplifying and standardizing…
Spotlight on Benefits
Does Your Retirement Plan Need an Amendment for Saver’s Match?
By Karen Gelula, Kasia S. Crain
Recently issued IRS Notice 2026-48 provides initial guidance on the Saver’s Match created by SECURE 2.0 largely to replace the current Saver’s Tax Credit. Under the Saver’s Match, beginning in…
Beneficially Yours
New Saver’s Match, New Plan Sponsor Decisions
By Irine Sorser, Sarah Touzalin, Brianna Richardson
Seyfarth Synopsis: Section 103 of the SECURE Act 2.0 replaces the Saver’s Credit with a new matching contribution from the federal government. Since the enactment of SECURE 2.0, there have been…
C | M | Law Library Blog
Estate Law Treatise: Manning on Estate Planning from PLI Plus
For law students diving into estates and trusts this summer, estate planning can feel like learning a new language filled with acronyms, tax rules, and competing strategies. Manning on Estate…
Ogletree Deakins Insights
DOL Issues Enforcement Guidance for Pension Benefit Statements
By By: Katrina M. Clingerman, David S. Rosner
Quick Hits On May 12, 2026, the DOL announced temporary enforcement relief for retirement plan administrators that make good faith efforts to follow the new paper pension benefit statement rules.…
The Benefit of Benefits
IRS further Extends Deadline for Amendments to IRAs and SEPS-no relief for exempt organization 457(b) plans
By Scott E. Galbreath, J.D., LL.M (Tax)
On January 26, the IRS issued Notice 2026-9 (Notice) which further extended the deadline for Individual Retirement Accounts (IRAs) and Simplified Employee Pensions (SEPs) to be amended to comply with…