"This notice provides guidance relating to amendments under section 501 of ... the SECURE 2.0 Act ... for an individual retirement arrangement (IRAs) under section 408(a), (b), or (h) of the Internal Revenue Code, an employer's SEP arrangement under section 408(k), and an employer's SIMPLE IRA plan under section 408(p). This notice provides that the Department of the Treasury and the [IRS] have extended the deadline to make certain amendments for IRAs, SEP arrangements, and SIMPLE IRA plans to December 31, 2027."  MORE >>