IRS Extends SECURE 2.0 Act Amendment Deadline for IRAs, SEPs, and SIMPLE Plans

Published January 27, 2026

The Internal Revenue Service (IRS) issued Notice 2026-9 providing an extension of the deadline to December 31, 2027, to amend individual retirement arrangements (IRAs), simplified employee pension (SEP) arrangements, and savings incentive match plan for employees (SIMPLE) IRA plans for compliance with the SECURE 2.0 Act of 2022. 

The extension allows the IRS additional time to issue model language for the various changes.

Amendments to IRAs, SEP arrangements, and SIMPLE IRA plans were previously required by December 31, 2026 or a later date prescribed by the Secretary of the Treasury. 

The Notice states the deadline to amend for the applicable provisions of SECURE 2.0 or any regulations issued concerning SECURE 2.0 is extended to Dec. 31, 2027, or such later date as the Secretary of the Treasury prescribes in guidance for the following documents: 

  • The written governing instrument for an IRA that is an individual retirement account under section 408(a) or (h) of the Internal Revenue Code, 
  • The contract issued by an insurance company with respect to an IRA that is an individual retirement annuity under section 408(b),
  • An employer’s SEP arrangement under section 408(k), or 
  • An employer’s SIMPLE IRA plan under section 408(p).