"Even if not yet required, plan sponsors may wish to amend their plans this year for certain changes that are already in effect, or to reflect changes that will take effect in 2026. Plan sponsors that wait until the legal deadline to amend their plans for SECURE Act, CARES Act, and SECURE 2.0 changes should keep a running list of the effective dates for any optional provisions, as they may have gone into effect several years before the legal amendment deadline."  MORE >>