SECURE 2.0

The Internal Revenue Service has issued Notice 2026-33, to provide guidance on qualified long-term care distributions for long-term care insurance premiums pursuant to Section 334 of SECURE 2.0.

The Department of Labor has issued Field Assistance Bulletin 2026-02, addressing inquiries regarding compliance with the paper statement requirements under Section 338 of SECURE 2.0. 

The Department of Labor has issued a proposed rule amending the electronic delivery regulations for certain retirement plan documents to align with new requirements established under the SECURE 2.0 Act. 

The Department of Labor has released a proposed rule making amendments to electronic disclosure safe harbors pursuant to the implementation of Section 338 of SECURE 2.0. 

The Internal Revenue Service released Announcement 2026-7, further delaying the anticipated applicability date for certain portions of future final regulations relating to required minimum distributions (RMDs) under IRC Sec. 401(a)(9) pursuant to SECURE 2.0.

The Internal Revenue Service has issued Notice 2026-09, extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements.

Senators Cory Booker (D-NJ) and Todd Young (R-IN), along with Representatives Eugene Vindman (D-VA) and Glenn Thompson (R-PA) have introduced bi-cameral legislation, the Emergency Savings Enhancement Act. 

The Senate passed by unanimous consent two proposals aimed at strengthening Employee Stock Ownership Plans. 

The Internal Revenue Service has issued final regulations implementing catch-up contribution requirements introduced by the SECURE 2.0 Act of 2022. 

The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.