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Free Publications
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Required Retirement Plan Amendments and Pre-Approved Plan Restatements: Action Required by December 31
Husch Blackwell 
[Guidance Overview] June 4, 2026 "Two critical deadlines are converging. Calendar year plans must adopt amendments reflecting the SECURE Act, CARES Act, and SECURE 2.0 by December 31, 2026... and must complete pre-approved plan restatements within the current IRS cycle (anticipated to be July 2026-2028). Missing either deadline can jeopardize the tax-qualified status of the plan -- triggering immediate taxation of all plan assets to participants." MORE >> |
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