Katrina M. Clingerman
- Indexed articles, last 90 days
- 1
- Latest publication
- Sep 30, 2026
- Outlet visibility, for natlawreview.com
- Top 1M sites
- Earliest in this view
- Sep 30, 2026
Latest articles
New IRS Guidance Addresses SECURE and SECURE 2.0 Amendment Deadlines (opens the original)
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On September 16, 2026, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury released an update clarifying the deadlines for employer-sponsored retirement plans to comply with provisions of the federal SECURE Act and SECURE 2.0. Generally, the timing for adopting retirement plan amendments depends on whether the amendment is discretionary or required. For optional plan design changes, the amendment is generally due by the last day of the plan year in which the change is impl
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