SECURE 2.0 Act resources
We’re here to help you stay up to date on current provisions taking effect for SECURE 2.0. Refer to these resources as you prepare for current and future provisions.
Required provision timeline snapshot
2025
- Reduced eligibility period for LTPT employees; expansion to 403(b) plans (SECURE 2.0)
- Mandatory automatic enrollment for new plans
- Retirement savings lost and found
2026
- Roth catch-up contributions
- Annual paper statements
- Plan amendment deadline*
2027
- Saver’s match** (required and optional)
2033
- RMD age increase to 75
* Notice 2024-2 extended the deadline to adopt amendments that relate to the CARES Act, the SECURE Act, and SECURE 2.0 to December 31, 2026, (regardless of plan year).
** Saver’s credit will become Saver’s match in 2027.
** Saver’s credit will become Saver’s match in 2027.
Roth catch-up template submission: My Plan Manager Guide
Take a moment to review our guide that provides detailed instructions and FAQs for uploading your Roth catch-up required participant population template through My Plan Manager™, to ensure that your data is processed successfully and without delays.
Roth catch-up template submission: My Plan Manager Video Tutorial:
Watch this brief video to learn how to upload your required Roth catch-up contribution population template to My Plan Manager™ and explore the new reporting options available once your data is received.
Roth catch-up required population (RCRP) template
Plan sponsors are required to submit their Roth catch-up required participant population to Vanguard through My Plan Manager™ after the final payroll for 2025. Use this template in accordance with our My Plan Manager guide to ensure that your participant information is in the correct format for compliance.
Roth Ready: Plan Sponsor Monthly Brief
Our Roth Ready: Plan Sponsor Monthly Brief is designed to bring together all the resources you need to understand and prepare for the Roth catch-up contribution provision.
Highlights of the November edition include an updated plan sponsor playbook, key takeaways from the IRS and Department of the Treasury final catch-up regulation, and newly available participant communication samples.
Highlights of the December edition include an updated plan sponsor playbook and brochure with the new FICA wage limit, Roth catch-up My Plan Manager User Guide and Roth catch-up required population template, and key dates.
Roth catch-up contributions guide I Required
This provision, effective as of January 1, 2026, will require that catch-up contributions for those with FICA wages of more than $150,000 in the preceding calendar year be made as Roth contributions for participants age 50 or older. Participants earning more than $150,000 may continue to make pre-tax catch-up contributions prior to this provision's effective date.
Roth catch-up contributions playbook
Our Roth catch-up contributions playbook is designed to help plan sponsors navigate the upcoming changes set to take effect in 2026, ensuring you are prepared for this provision as the effective date nears.
Annual paper statements I Required
As of January 1, 2026, defined contribution plans must provide at least one paper benefit statement each year unless the participant specifically elects electronic delivery.
Plan amendment deadline I Required
Notice 2024-2 extended the deadline for plan sponsors to adopt amendments that relate to the CARES Act, the SECURE Act, and SECURE 2.0 to December 31, 2026, (regardless of plan year).
SECURE 2.0 Plan sponsor update | April 2026
The start of 2026 brings with it the implementation of two more required provisions of SECURE 2.0-Roth catch-up contributions and the annual paper statement requirement. Additionally, December 31, 2026, marks the deadline for plan sponsors of most qualified retirement plans and non-governmental 403(b) plans to formally adopt plan amendments for changes related to the SECURE Act, CARES Act, and SECURE 2.0.