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.
Saver’s match I Required/Optional
As of January 1, 2027, the saver’s credit* for contributions to retirement plans and IRAs will no longer be refunded in cash. Credits greater than $100 will be deposited into the taxpayer’s 401(k), 403(b), or IRA. Credit will equal 50% of contributions up to $2,000 per person, with an income-based phaseout.
*Saver's credit will become Saver's match in 2027.