Article
Mind The Gap: When Your Retirement Plan Document, Plan Operations, And Participant Communications Do Not Match
Plan sponsors face a critical December 31, 2026 deadline to adopt amendments reflecting SECURE 1.0, SECURE 2.0, and CARES Act provisions in their qualified retirement plan documents. Many plans have been operating under these laws for years without updated plan language, creating a gap between plan operations, participant communications, and formal documentation. This comprehensive guide identifies which amendments must be adopted, provides a detailed checklist of provisions requiring documentation, and out
Foley & Lardner