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
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 2.0)
- 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.
Roth catch-up contributions guide I Required
This provision, 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 prior to this provision's effective date..
Roth catch-up contributions playbook I Required
Our Roth catch-up contributions playbook is designed to help plan sponsors navigate the upcoming changes set to take effect in 2026, ensuring you are prepared for this provision as the effective date nears.
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).