The Daily Brief for Benefits Professionals
BenefitsWire
Retirement Plans
September 17, 2026
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9 items · ~2 min read
Top of the Brief
IRS Clarifies Secure 2.0 Provision Deadlines for Benefit Plans“The IRS sought to clarify timing for when employer retirement plans must implement changes mandated by the Secure 2.0 Act, which overhauled and updated aspects of the retirement system. Stakeholders have asked for additional information on whether plan amendments must be adopted by the end of the calendar year as established in a previous agency notice, or by the deadlines set forth in a required amendments list published by the IRS. “The answer depends on whether the plan amendment relates to a required amendment or a discretionary amendment,” the IRS said.”
In this issue
Regulatory Action and Guidance (2) · Retirement Plans (5) · Litigation (1) · General Benefits (1)
Regulatory Action and Guidance
2 items“The IRS sought to clarify timing for when employer retirement plans must implement changes mandated by the Secure 2.0 Act, which overhauled and updated aspects of the retirement system. Stakeholders have asked for additional information on whether plan amendments must be adopted by the end of the calendar year as established in a previous agency notice, or by the deadlines set forth in a required amendments list published by the IRS. “The answer depends on whether the plan amendment relates to a required amendment or a discretionary amendment,” the IRS said.” MORE >>
Source: news.bloomberglaw.com
“On August 11, 2026, the United States Department of Treasury announced guidance for employer-sponsored programs for contributions to Trump Accounts, as well as arrangements allowing employees to contribute to their dependents’ Trump Accounts on a pre-tax basis.” MORE >>
Source: FordHarrison
Retirement Plans
5 items“According to the GAO, this indirect process seems “archaic” given the prevalence of electronic communication, increases the likelihood of a “lost” payment, and often results in an extended period during which participant accounts are not invested. Distributing plans could instead wire funds electronically or send a check directly to the receiving plan. IRS Notice 2026-49: Proposed Sample Forms and Standardized Procedures In response to these concerns, and as required by the SECURE 2.0 Act of 2022, the IRS issued IRS Notice 2026-49 (Notice), which proposes a five-step procedure and four corresponding sample forms intended to simplify, standardize, facilitate, and expedite the completion of di” MORE >>
Source: Foley & Lardner
“The new framework will provide sponsors with a framework to create a ‘pension-like,’ customized target-date fund.” MORE >>
Source: PLANSPONSOR
The House passed the Retire through Ownership Act, which clarifies valuation rules for employee stock ownership plans (ESOPs) to reduce legal risk and encourage more businesses to offer these retirement savings plans. MORE >>
Source: House Education & Workforce Committee
“Edelman Financial Engines report notes a serious gap between intentions and actions when it comes to workers navigating money worries While Americans are increasingly interested in taking a hands-on role in their financial futures, an era of economic uncertainty and spiraling costs is making it more difficult for many to take action.” MORE >>
Source: 401(k) Specialist
“Every key Internal Revenue Code (IRC) limit for qualified retirement plans will rise from 2026 to 2027, according to projections by Marsh People and Investments. The 2027 limits will reflect increases in the Consumer Price Index for All Urban Consumers (CPI-U) from the third quarter of 2025 to the third quarter of 2026. Marsh’s estimates are determined using the tax code’s cost-of-living adjustment and rounding methods, the CPI-U through August, and estimated CPI-U values for September. Figures can’t be finalized until after September CPI-U values are published in October.” MORE >>
Source: Mercer
Litigation
1 item“According to the ruling, the insurer was under no obligation to use unvested employer plan contributions for participants’ benefit.” MORE >>
Source: PLANSPONSOR
General Benefits
1 item“Only 14% of survey respondents said they were still evaluating how they could use artificial intelligence, down from 44% in 2025.” MORE >>
Source: PLANSPONSOR