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: Q4 2024


Roth catch-up contributions  I Required
This provision, now effective as of January 1, 2026, will require that catch-up contributions for those with FICA wages of more than $145,000 in the preceding calendar year be made as Roth contributions for participants age 50 or older. Participants earning more than $145,000 may continue to make pre-tax catch-up contributions during this two-year transition period. 

Annual paper statement requirement  I Required
As of January 1, 2026, defined contribution plans must provide at least one paper benefit statement each year unless the participant specifically elects electronic delivery.

Plan amendment deadline  I Required
Notice 2024-2 extended the deadline for plan sponsors to adopt amendments that relate to the CARES Act, the SECURE Act, and SECURE 2.0 to December 31, 2026, (regardless of plan year).