The SECURE 2.0 Act introduced a wide range of changes to retirement plans, many of which have now taken effect. As 2026 progresses, both employers and retirement plan participants may want to be aware of several important provisions—including changes to required minimum distributions, catch-up contributions, automatic enrollment, and eligibility for part-time employees.
For employers sponsoring retirement plans, there is also an important year-end deadline approaching.
December 31, 2026 Plan Amendment Deadline
Since the passage of the SECURE Act of 2019, the CARES Act of 2020, and SECURE 2.0 in 2022, many retirement plans have been operating under updated rules even though those changes have not yet been formally incorporated into their written plan documents.
For most private-sector qualified retirement plans—including 401(k), profit-sharing, money purchase, defined benefit plans, and nongovernmental 403(b) plans—the deadline to adopt required written amendments reflecting these legislative changes is December 31, 2026. PBS Newsletter September 2026
Certain plans, including governmental and collectively bargained plans, IRAs, SEP arrangements, and SIMPLE IRA plans, may have later amendment deadlines. Plan sponsors should consider coordinating with their third-party administrator, plan document provider, and ERISA counsel well ahead of the applicable deadline. PBS Newsletter September 2026
Required Minimum Distribution Ages Have Changed
SECURE 2.0 continued the gradual increase in the age at which individuals generally must begin taking required minimum distributions, or RMDs.
Under the current framework:
- Individuals born from 1951 through 1958 generally begin RMDs at age 73.
- Individuals born in 1960 or later generally begin at age 75.
- Proposed regulations would apply age 73 to individuals born in 1959. PBS Newsletter September 2026
Another important change took effect in 2024: designated Roth accounts in employer-sponsored plans such as 401(k), 403(b), and governmental 457(b) plans are no longer subject to lifetime RMDs for the participant. This brings their treatment more closely in line with Roth IRAs. PBS Newsletter September 2026
Roth Catch-Up Contributions for Higher Earners
Beginning in 2026, some employees making catch-up contributions to 401(k), 403(b), and governmental 457(b) plans may be required to make those contributions on a Roth basis.
For purposes of determining 2026 treatment, the threshold is $150,000 of 2025 FICA wages from the employer sponsoring the plan. Plans without a Roth contribution feature may need to add one or otherwise address catch-up contribution availability for affected employees. PBS Newsletter September 2026
This provision makes it especially important for higher-income employees approaching or over age 50 to understand how their retirement savings strategy may be affected.
Enhanced Catch-Up Contributions for Ages 60–63
SECURE 2.0 also created an enhanced catch-up opportunity for certain workers ages 60 through 63.
For 2026, eligible participants in 401(k), 403(b), and governmental 457(b) plans may make catch-up contributions of up to $11,250, compared with the regular age-50 catch-up limit of $8,000 for 2026. PBS Newsletter September 2026
For individuals nearing retirement, this additional contribution opportunity may provide another way to increase tax-advantaged retirement savings during their final working years.
Expanded Eligibility for Long-Term, Part-Time Employees
SECURE 2.0 also expanded retirement-plan access for certain part-time employees.
Effective after December 31, 2024, the long-term, part-time eligibility requirement for 401(k) plans was reduced from three consecutive years of at least 500 hours of service to two consecutive years. Similar eligibility provisions were also extended to ERISA-covered 403(b) plans. PBS Newsletter September 2026
Employers should make sure their employee tracking and plan administration procedures reflect these updated eligibility requirements.
Automatic Enrollment for Certain New Retirement Plans
For plan years beginning after December 31, 2024, many new 401(k) and 403(b) plans established after December 29, 2022 must automatically enroll eligible employees.
Generally, the initial automatic contribution rate must be at least 3% but no more than 10%. If the starting rate is below 10%, it generally increases by one percentage point each year until reaching 10%, with a maximum automatic deferral rate of 15%.
Certain small employers and plan types are exempt from these requirements. PBS Newsletter September 2026
Student Loan Payments May Qualify for Employer Matching Contributions
One of SECURE 2.0's more flexible provisions may help employees who are balancing retirement savings with student loan payments.
Beginning in 2024, employers may choose to treat qualifying student loan payments as though they were retirement-plan deferrals for purposes of calculating an employer match.
This means an employee who is unable to contribute as much to their workplace retirement plan because they are paying student loans may still have the opportunity to receive an employer matching contribution, provided their plan offers this feature. PBS Newsletter September 2026
Emergency Savings Accounts Within Retirement Plans
Employers may also choose to offer pension-linked emergency savings accounts, or PLESAs, to certain non-highly compensated employees.
These accounts are designed to help employees establish short-term emergency savings alongside their retirement plan. Contributions are made on an after-tax Roth basis, and the 2026 contribution cap is $2,600. Qualified withdrawals from these accounts are tax- and penalty-free. PBS Newsletter September 2026
What These Changes Could Mean for You
SECURE 2.0 affects both employers administering retirement plans and individuals saving for retirement. While some provisions are mandatory, others are optional features that employers may choose whether to incorporate into their plans.
For individuals, this makes it worthwhile to periodically review your retirement plan and understand which SECURE 2.0 provisions your employer has adopted—particularly if you:
- are approaching age 50 or age 60;
- earn above the Roth catch-up contribution threshold;
- are approaching your required minimum distribution age;
- work part-time;
- are currently paying student loans; or
- want to increase your retirement savings as you approach retirement.
For business owners and plan sponsors, 2026 is also an important year to confirm that required plan amendments and operational changes are being addressed before applicable deadlines.
Planning Ahead
Retirement plan rules continue to evolve, and the provisions that apply to you will depend on your age, income, employer plan, and broader financial situation. Reviewing these changes as part of your overall financial plan can help you better understand the opportunities and requirements that may affect your retirement strategy.
If you have questions about how SECURE 2.0 may affect your retirement planning, Maven Lane Financial Group is here to help you review your options and understand how the changes fit into your broader financial picture.
This article is based on information provided in the September 2026 issue of Professional Benefit Services’ “News You Can Use for Advisors,” authored by Jesse St. Cyr, Partner at Poyner Spruill LLP.