The US Internal Revenue Service (IRS) has extended the deadline for updating individual retirement arrangement (IRA)-related plan documents to comply with the SECURE 2.0 Act and related legislation.
In Notice 2026-9, the agency moved the amendment deadline to 31 December 2027.
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The extension applies to IRAs, simplified employee pension (SEP) arrangements and savings incentive match plan for employees (SIMPLE) IRA plans.
The notice clarifies that the extended deadline applies to several types of IRA-related documents and plans.
It covers written governing instruments for IRAs under Section 408(a) or (h) and insurance company contracts for IRA annuities under Section 408(b).
The extension also applies to employer SEP arrangements under Section 408(k). It also applies to employer SIMPLE IRA plans under Section 408(p).
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By GlobalDataPreviously, the deadline had been 31 December 2026.
The extension will provide the IRS with more time to issue model amendment language covering the changes. The notice also leaves room for a later date if future guidance sets one.
The IRS said: “Because the Treasury Department and the IRS are still developing model language that may be used by IRA trustees, custodians and issuers to amend an IRA for compliance with the Acts, the deadline to amend for the applicable provisions of the Acts or any regulations thereunder is extended to December 31, 2027, or such later date as the Secretary prescribes in guidance.”
The IRS recently released draft rules to change the threshold when certain third‑party settlement organisations must apply backup withholding. The update follows amendments in the One, Big, Beautiful Bill.
