"Plan sponsors should review and inventory the changes implemented for their retirement plans over the last six years as a result of the CARES Act, SECURE Act, and SECURE 2.0 Act. Each change will need to be accurately reflected in an applicable plan amendment.... Plan sponsors with pre-approved plans should work with their pre-approved plan provider to ensure that their amendments are drafted with sufficient time to enable review and adoption before December 31, 2026."  MORE >>