SECURE 2.0 Act resources

Keeping you informed about SECURE 2.0 with in-depth materials that prioritize the information you need, when you need it. Refer to these resources as you prepare for current and future provisions.

SECURE 2.0 Quarterly Update: Q1 2025

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Required provision timeline snapshot

2024
  • Long-term part-time (LTPT) worker eligibility (SECURE Act)
  • Eliminate pre-death required minimum distribution (RMD) from Roth accounts
  • Surviving spouse RMD election
2025
  • Reduced eligibility period for LTPT employees; expansion to 403(b) plans (SECURE Act)
  • Mandatory automatic enrollment for new plans
  • Retirement savings lost and found
2026
  • Roth catch-up contributions
  • Annual paper statements
  • Plan amendment deadline*
2027
  • Saver’s match**
2033
  • RMD age increase to 75
* Notice 2024-2 extended the deadline to adopt amendments that relate to the CARES Act, the SECURE Act, and SECURE 2.0 to December 31, 2026, (regardless of plan year).
 ** Saver’s credit will become Saver’s match in 2027.
Mandatory automatic enrollment for new plans I Required
This provision, which applies to contributions made after January 1, 2025, affects employers with more than 10 employees and who have been in business for three or more years. They will now have to implement an automatic enrollment provision for a new 401(k) or 403(b) plan established on or after December 29, 2022. 
Reduced eligibility period for LTPT employees; expansion to 403(b) plans (SECURE 2.0) I Required
The LTPT provision of the SECURE Act was enacted in 2024. Effective January 1, 2025, SECURE 2.0 mandates that part-time employees who work at least 500 hours in each of two consecutive years must be eligible to make elective deferrals and expands the requirement to include 403(b) plans. 
Retirement savings lost and found I Required
SECURE 2.0 directed the Department of Labor (DOL) to create a searchable online retirement savings lost and found database that will enable workers to locate retirement benefits to which they may be entitled. The DOL retirement lost and found database was launched on December 27, 2024. Submitting information to this database is currently voluntary for plan sponsors.
Higher catch-up contribution limit  I Optional
As of January 1, 2025, SECURE 2.0 increased the catch-up contribution limit for participants ages 60–63 to the greater of $10,000 or 150% of the then-current catch-up limit.