Key Q4 Compliance Deadlines for Defined Benefit Plans* *This chart is for private-sector, single-employer defined benefit plans that are subject to ERISA and that use a calendar-year plan year . It covers annual and periodic notice and reporting requirements with deadlines that fall (or could fall) within Q4; it generally does not cover initial or event-based 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. Discretionary amendments implementing SECURE, CARES, or SECURE 2.0 provisions may be adopted by December 31,
December 31, 2026
2026, even if operationally implemented in prior years.
(IRS Notice 2024-2)
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