--- title: SECURE 2.0 Guidance Issued description: The IRS issued Notice 2024-2 which gives guidance regarding the “SECURE 2.0” Act which includes several important changes. image: https://blog.nisbenefits.com/hubfs/blog-headers/secure-20-b.jpg --- ![SECURE 2.0 Guidance Issued](https://blog.nisbenefits.com/hubfs/blog-headers/secure-20-b.jpg) # SECURE 2.0 Guidance Issued - Home - [Employee Benefit News for School, City and County Employers](https://blog.nisbenefits.com) - SECURE 2.0 Guidance Issued [ Steve Smith ](https://blog.nisbenefits.com/author/steve-smith) 01/10/2024 [ Early Retiree Benefits](https://blog.nisbenefits.com/topic/retiree-benefits), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [0 Comments ](https://blog.nisbenefits.com/secure-2.0-guidance-issued#postComment) 1 Minutes *1.5 minute read* The IRS issued [Notice 2024-2](https://www.irs.gov/pub/irs-drop/n-24-02.pdf) which gives guidance regarding the “SECURE 2.0” Act. SECURE 2.0 is part of the Consolidated Appropriations Act of 2023 which was signed in December of 2022. SECURE stands for Setting Every Community Up for Retirement Enhancement Act of 2019. Designed to empower employees and boost their retirement savings, this legislation has made numerous important changes. For a detailed breakdown of the legislation, you can find a summary [here](https://www.finance.senate.gov/imo/media/doc/Secure%202.0_Section%20by%20Section%20Summary%2012-19-22%20FINAL.pdf).   ## **Plan Amendments** According to Section 501 of SECURE 2.0, the deadline to make amendments to the SECURE Act and SECURE 2.0 Act provisions is the final day of the first plan year that starts on or after January 1, 2025 (or January 1, 2027, for certain collectively bargained or governmental plans). The deadlines for plan amendments under Section 501 have been extended.   ## **New Plan Amendment Deadlines** The IRS notice extends the deadlines to make plan amendments to reflect the applicable provisions of the SECURE Act and SECURE 2.0 Act, as follows: - ** ****Dec. 31, 2026: **Deadline to amend a qualified retirement plan that is not a governmental plan or an applicable collectively bargained plan - **Dec. 31, 2028: **Deadline to amend an applicable collectively bargained plan - **Dec. 31, 2029: **Deadline for a governmental plan within the meaning of Internal Revenue Code Section 414(d)   ## **Section Summary** The IRS Notice also addresses issues under certain sections of the SECURE 2.0 Act including: - Section 101 (expanding automatic enrollment in retirement plans); - Section 113 (small immediate financial incentives for contributing to a plan); - Section 326 (exception to the additional tax on early distributions from qualified plans for individuals with a terminal illness); - Section 601 (SIMPLE and SEP Roth IRAs); and - Section 604 (optional treatment of employer contributions or nonelective contributions as Roth contributions). Download the [bulletin](https://blog.nisbenefits.com/hubfs/blog-supporting-docs/bulletin-secure-2-0-guidance.pdf) for more details. 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