IRS Delays IRA Deadline for Post-SECURE Act 2.0 Amendments

In Notice 2026-9, the IRS delayed the deadline for making certain IRA-related amendments required under the SECURE Act 2.0. The new deadline to make certain amendments for IRAs, SEP arrangements, and SIMPLE IRA plans is now December 31, 2027 (the previous deadline was set at December 31, 2026). The delay, according to the IRS, was to give the IRS additional time to develop guidance and model language for taxpayers required to make these IRA amendments. The required amendments impact traditional IRA custodians and providers, as well as employer-sponsored SEP IRAs, SIMPLE IRAs and individual retirement annuities. Clients should remain aware that while the formal amendment deadline has been delayed, reasonable compliance in operation remains required. For more information on some changes impacting IRAs post-SECURE Act 2.0, visit Tax Facts Online. Read More: Link to Q3710.