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Retirement Plan Amendments and 2025 Year-End Action Items
Alston & Bird 
[Guidance Overview] Nov. 17, 2025 "[P]lan sponsors that made discretionary changes to their plans during the 2025 plan year should ensure that such amendments are documented in a formal plan amendment before the end of the year.... The general deadline to amend a qualified plan (that is neither a government plan nor a collectively bargained plan) to reflect changes adopted under several recent federal laws (including the SECURE Act, the CARES Act, and SECURE. 2.0) is December 31, 2026." MORE >> |
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