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IRS GuideWire




January 26, 2026





Issue Number:    Notice 2026-09

Inside This Issue
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Notice 2026-09 [ [link removed] ] provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for an individual retirement arrangements and annuities (IRAs) under section 408(a), (b), or (h), an employer’s SEP arrangement under section 408(k), and an employer’s SIMPLE IRA plan under section 408(p). This notice provides that the Treasury Department and the IRS have extended the deadline to make certain amendments for IRAs, SEP arrangements, and SIMPLE IRA plans to December 31, 2027.

*Notice 2026-09 will be in IRB: 2026-07, dated: February 9, 2026.*

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