The SECURE Act 2.0 Amendment updates your Solo 401k plan documents to reflect changes in federal retirement-plan law. These include expanded catch-up contributions, new Roth contribution rules, updated required minimum distribution rules, and additional options for certain types of withdrawals.

Existing Solo 401k plan holders must sign the amendment by December 31, 2026. You’ll complete the signing process through your Solo 401k online portal.

Starting a new plan on or after January 1, 2027? Your new Nabers Group Solo 401k plan documents will already include the updated language. You have not missed the December 31, 2026 amendment deadline.

We’ll email you when your amendment is ready, with a link to your Solo 401k online portal.

The completed amendment is stored in your online 401k portal so you can download a copy whenever you need it.

Your written plan documents need to reflect applicable retirement-plan laws. This amendment brings those documents up to date with the SECURE Act of 2019, the CARES Act, SECURE 2.0, and related guidance.

The IRS generally sets December 31, 2026 as the amendment deadline for qualified plans such as these existing Solo 401k plans. This is a deadline to adopt the updated plan language. IRS Notice 2024-2

Some provisions took effect before 2026. The deadline for updating the written documents does not postpone the dates when the underlying rules apply.

If you turn 60, 61, 62, or 63 during the calendar year, the plan permits an enhanced catch-up contribution.

For 2026, the employee contribution limits are:

The enhanced catch-up replaces the regular catch-up for ages 60–63; the two amounts are not added together. Contributions remain subject to eligible compensation and other applicable limits, including shared employee-deferral limits if you contribute to another employer’s plan. IRS contribution guidance, IRS catch-up limits

Beginning in 2026, catch-up contributions must receive Roth treatment if your prior-year Social Security wages from the employer sponsoring the plan exceeded the applicable threshold.

For 2026 contributions, the threshold is more than $150,000 in 2025 wages. This requirement concerns catch-up contributions; it does not require all your contributions or your existing account balance to become Roth. IRS catch-up guidance

For Solo 401k owners, the type of income matters:

The test is not based on household income or business revenue. IRS Roth catch-up regulations

The amendment includes a provision treating affected catch-up contributions as Roth under the plan. Make sure your contribution records and account deposits reflect the required treatment. The Contribution Tracker can help you with this.

The amendment allows you to elect Roth treatment for employer non-elective contributions, commonly called employer profit-sharing contributions.

This is optional. Electing Roth treatment means the contribution is included in your taxable income and generally reported on Form 1099-R. The election must be timely and cannot retroactively change contributions already allocated to your account. Applicable vesting and record-keeping requirements also apply. IRS Roth employer contribution guidance

Signing the amendment makes this option available under the plan. It does not elect Roth treatment for your employer contributions. They can now be pretax or Roth.

Required minimum distributions, or RMDs, are withdrawals that retirement-plan rules require at certain ages.

The updated rules generally provide:

Earlier birth years remain subject to the earlier starting-age rules. Beneficiaries have separate distribution requirements. IRS RMD regulations, IRS RMD FAQs

The amendment includes provisions addressing:

Each category has its own eligibility requirements, limits, documentation, and timing rules. Qualifying withdrawals may be exempt from the usual 10% early-distribution additional tax, but income tax may still apply. Terminal illness tax relief also does not, by itself, make otherwise unavailable plan funds distributable. IRS distribution guidance, IRS terminal-illness guidance

Review the requirements for the particular withdrawal before taking money from your plan.

The original SECURE Act, enacted in 2019 and sometimes called “SECURE Act 1.0,” introduced changes such as a higher RMD starting age, revised inherited-account distribution rules, and qualified birth or adoption withdrawals.

SECURE 2.0, enacted in 2022, builds on that law. Changes especially relevant to Solo 401k owners include enhanced catch-up contributions at ages 60–63, Roth catch-up requirements for certain higher-wage participants, optional Roth employer contributions, further RMD changes, and additional special-distribution provisions. IRS SECURE Act guidance, IRS SECURE 2.0 guidance, IRS catch-up guidance

Your amendment brings several rounds of legal updates together. That is why its full title refers to the SECURE Act, CARES Act, and SECURE 2.0 Act.

Yes. If you have an existing plan receiving this amendment, you need to complete the required document update even if you do not plan to make contributions or use the new optional features.

Yes. This is a separate amendment covering additional retirement-plan law changes. Signing the earlier EACA amendment does not complete this update.

No, you do not need to send anything regarding the amendment to the IRS. The December 31, 2026 deadline is a signing/adoption deadline. It is separate from tax-return deadlines and any Form 5500-EZ filing requirement.

Missing a required amendment deadline creates a plan-document compliance issue that needs correction. Depending on your circumstances, correction may involve an IRS correction program and additional costs. An unresolved failure can put the plan’s tax-qualified status at risk.

Do not assume that signing late automatically resolves the issue. Completing the amendment on time is the simplest way to avoid the need for correction.

No. New Nabers Group Solo 401k plans established after December 31, 2026 will already include the updated language in their plan documents.

The December 31, 2026 amendment deadline applies to existing plans that need this update. You will complete your new plan’s normal setup and signing process.

The underlying plan document covers a range of employer situations, so some sections may not apply to an owner-only business.

If your business hires employees other than your spouse, contact us to review how that affects your Solo 401k. The SECURE Act 2.0 gives some part-time employees (who work 550 hours per year for 3+ consecutive years) the option to participate in the Company 401k plan. If you bring on part-time employees who meet this threshold, your business may no longer be eligible for a Solo 401k plan.

No. Nabers Group provides a standardized amendment for all our plan holders. Individual contribution and withdrawal choices are fully available to you where the plan permits them.

Log in to your Solo 401k online portal and look for the amendment signing prompt. If you cannot access the portal or locate the amendment after its release, contact our support team.

Please complete all required signatures by December 31, 2026. Your signed copy will remain available in your portal.