Key Q4 Compliance Deadlines for 401(k) and Other Defined Contribution Plans*
*This chart is for single employer, private sector plans subject to ERISA that use a calendar-year plan year. It covers annual and periodic notice and reporting requirements; it generally does not cover initial or event-based notice or reporting requirements.
2026 ONLY
Deadline
Requirement
Action Item
Extended deadline to amend qualified plans for certain required and discretionary amendments, including under the SECURE Act, CARES Act, and SECURE 2.0 Act
Ensure plan is properly amended for any applicable required amendments and to reflect any discretionary changes that were operationally put into effect during 2026
December 31, 2026
(IRS Notice 2024-2)
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