IRS extends Secure 2.0 Act amendment deadline for IRAs, SEP arrangements

By Melanie Waddell

News January 27, 2026 at 12:19 PM

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What You Need To Know

IRA custodians have until Dec. 31, 2027, to amend documents for IRAs, SEP arrangements and SIMPLE IRAs.
Operational compliance with Secure 2.0 remains required as changes take effect.
Another extension could be issued.

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