Statute
Secure 2.0
34 published works
Ogletree Deakins Insights
New IRS Guidance Addresses SECURE and SECURE 2.0 Amendment Deadlines
By By: Katrina M. Clingerman, Carly E. Grey, Publisher, David S. Rosner
Quick Hits The IRS and Treasury Department confirmed that most employer-sponsored retirement plans generally have until December 31, 2026, to adopt discretionary amendments implementing SECURE and SECURE 2.0 provisions, with…
The Retirement Plan Blog
The December 31, 2026 Deadline for SECURE 2.0 Amendments and Restatements: An Opportunity for Improving Your Retirement Plan
By Jerry Kalish
Every employer maintaining a pre-approved defined contribution retirement plan—including 401(k) and 403(b) Plans will need to update their documents by December 31, 2026 to maintain reliance on IRS approval. 401(k)…
Davis+Gilbert PERKS
Department of Labor Issues Temporary Enforcement Relief for SECURE 2.0 Retirement Plan Disclosure Requirements
Under SECURE 2.0, for plan years beginning after December 31, 2025, employer-sponsored retirement must provide a minimum number of statements on paper (for defined contribution plans at least 1 annually…
Beneficially Yours
You’ve Got (Snail) Mail: The DOL Takes a Turn Toward Paper Disclosures in its Proposed Regulations
By Irine Sorser, Lisa Loesel, Sarah Magill
On February 25, 2026, the Department of Labor (DOL) issued proposed regulations implementing Section 338 of SECURE 2.0, which generally requires defined contribution plan administrators to furnish at least one…
Spotlight on Benefits
DOL Proposes New Rules for Electronic and Paper Benefit Statements
By Mark Rosenfeld, Kristina Ferris Salamoun
On February 25, 2026, the Department of Labor (DOL) released proposed regulations that would amend the rules for electronic delivery of employee benefit plan disclosures, as required by SECURE 2.0.…
ERISA Litigation & Compliance
Recent Paper and Postmark Changes Present an Opportunity for Plan Administrators
By Katherine B. Kohn, Dominic DeMatties
Thanks to SECURE 2.0, paper is back, requiring increased use of the traditional mail system through the United States Postal Service (“USPS”). A recently proposed rule (“Proposed Rule”) from the…
Cohen & Buckmann Insights
Getting Ahead of the New Roth Catch-up Requirement-Issues to Consider Now
Plan sponsors and recordkeepers breathed a sigh of relief when the start date for complying with the SECURE 2.0’s Roth catch-up contribution requirement was delayed until 2026. They were relieved…
The Benefit of Benefits
IRS Issues Interim Guidance on Qualified Student Loan Payments
By Scott E. Galbreath, J.D., LL.M (Tax)
SECURE 2.0 codified that for plan years beginning after 2023, 401(k), 403(b), governmental 457(b) and SIMPLE IRA plans can provide matching contributions based on a participant's repayment of student loan…
HR Law Talk
Hot Issues for Second Half of 2024
By Doug Dahl, Noah Black, Will Gebo
In an article for HR.com’s Employee Benefits & Wellness Excellence issue, we highlighted key issues to watch in benefits law for the remainder of 2024. Among the top three of…
The Benefit of Benefits
Notice 2024-02 Guidance on Distributions to the Terminally Ill
By Scott E. Galbreath, J.D., LL.M (Tax)
This article is the fifth in the series addressing the 81 pages of guidance on the legislation known as SECURE 2.0 (the Act) enacted on December 29, 2022, issued by…