ASSURANCE HIGHLIGHT
2026 Workplace Retirement Deadlines Around SECURE 2.0
Background and Quick Checklist
As a follow-up to the SECURE Act passed in 2019, Congress passed the SECURE 2.0 Act in December 2022, aiming to provide even more retirement options for American workers. The latest legislation includes a significant amount of provisions impacting retirement plan providers and employees, with many of them going into effect for the first time in 2026. On the list of priorities for this year:
9 Activate a Roth feature and ensure it’ s ready for mandatory catch‐up contributions.
9 Determine if you will allow participants ages 60 to 63 to make“ super” catch-up contributions.
9 Review 2026 and prior years’ SECURE 2.0 mandatory and optional provisions to be incorporated into the written plan document by the Dec. 31, 2026, deadline.
9 Prepare for long‐term, part‐time( LTPT) employee eligibility expansion.
9 Coordinate with payroll on new reporting and withholding requirements.
A Deeper Dive Into 2026 SECURE 2.0 Deadlines
Roth Feature Requirement for Plans With Catch‐Up Contributions
Plans allowing catch‐up contributions must also offer a Roth feature in 2026 to stay compliant. High earners( more than $ 150,000 in FICA wages in 2025) aged 50 and older must make catch-up contributions on a Roth basis beginning this year. Also to note in 2026, employees ages 60 to 63 are allowed“ super” catch‐up Roth contributions at an extra $ 3,750 for 2026( capped at $ 11,250, which includes the regular $ 7,500 catchup). Employers will need to think about plan document, payroll and recordkeeping updates to ensure they’ re ready to apply the new treatment for these earners.
Dec. 31, 2026, Plan Amendment Deadline
Written plan amendments must be formally adopted at yearend. That means being on the lookout for notifications from plan providers, evaluating the optional and required provisions, and determining which SECURE 2.0 provisions must be incorporated into the written plan document.
9 Communicate changes to employees in clear, timely terms.
10 | VIEWPOINTS: ISSUE 1 2026