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
Required provision timeline snapshot
2024
- Long-term part-time (LTPT) worker eligibility (SECURE 1.0)
- 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.
Saver’s match I Required/Optional
As of January 1, 2027, the hybrid Saver’s credit* provision for contributions to retirement plans and IRAs will no longer be refunded in cash. Credits greater than $100 will be deposited into the taxpayer’s 401(k), 403(b), or IRA. Credit will equal 50% of contributions up to $2,000 per person, with an income-based phaseout.
*Saver's credit will become Saver's match in 2027.