"For most plans, no required changes under law or guidance need amendments by Dec. 31, 2025.... [S]ponsors of calendar-year plans may need to update their plan documents before the end of the year to reflect discretionary changes that took effect earlier in 2025.... [M]ost sponsors have until the end of 2026 to amend their plans for several significant law changes enacted in recent years. However, tax-exempt sponsors of 457(b) plans must amend their plans by Dec. 31, 2025, for certain provisions of [both SECURE 1.0 and SECURE 2.0]."  MORE >>