The required amendment adoption date for many of the SECURE 2.0 Act of 2022 (SECURE 2.0) provisions is December 31, 2026. While plan sponsors may be focused on the significant mandatory changes ...
The IRS released guidance on Monday in Notice 2026-9 extending the deadline for amending individual retirement arrangements (IRAs), simplified employee pension (SEP) arrangements, and SIMPLE IRA plans ...
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