n-26-34.pdf

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2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit
Qualified Pre-approved Plans

Notice 2026-34

I. PURPOSE

This notice sets forth the 2026 Cumulative List of Changes in Plan Qualification
Requirements for Defined Benefit Qualified Pre-approved Plans (2026 Cumulative List).
The 2026 Cumulative List will assist providers applying to the Internal Revenue Service
(IRS) for opinion letters for the fourth remedial amendment cycle for defined benefit
qualified pre-approved plans (Cycle 4) under the IRS’s pre-approved plan program.
Cycle 4 began on April 1, 2025. The Cycle 4 submission period begins on August 1,
2026, and ends on July 31, 2027. The 2026 Cumulative List identifies recent changes in
the qualification requirements of the Internal Revenue Code (Code) that were not taken
into account during the first three remedial amendment cycles for defined benefit
qualified pre-approved plans and that will be taken into account by the IRS with respect
to the form of a plan submitted to the IRS for Cycle 4.
II. BACKGROUND

Under Rev. Proc. 2023-37, 2023-51 IRB 1491, every pre-approved plan has a
recurring remedial amendment cycle, and a provider of a pre-approved plan may apply
for a new opinion letter for the plan for each remedial amendment cycle. Further,
defined contribution qualified pre-approved plans, defined benefit qualified pre-approved
plans, and section 403(b) pre-approved plans all have separate remedial amendment

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cycles. Part III of Rev. Proc. 2023-37 sets forth the procedures for a provider to apply
for an opinion letter for a pre-approved plan, as well as the scope of reliance provided
by an opinion letter to adopting employers of a provider’s pre-approved plan.
Pursuant to section 17 of Rev. Proc. 2023-37, the IRS publishes a cumulative list
for each remedial amendment cycle to identify the recent changes in the qualification
requirements that will be taken into account with respect to the form of a pre-approved
plan submitted to the IRS for that remedial amendment cycle.
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A change in the
qualification requirements includes a statutory change or a change in the requirements
provided in regulations or other guidance published in the Internal Revenue Bulletin,
without regard to whether the change is required to be reflected in plan terms or relates
to an optional provision that a provider could choose to reflect in plan terms as a
discretionary amendment.
III. APPLICATION OF THE 2026 CUMULATIVE LIST
In section IV of this notice, the 2026 Cumulative List sets forth specific items the
IRS has identified for review in determining whether the form of a defined benefit
qualified pre-approved plan that has been submitted to the IRS for a Cycle 4 opinion
let ter has been properly updated since the plan was submitted for a Cycle 3 opinion
letter.
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Generally, the IRS will consider only the items on the 2026 Cumulative List in

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In order to be qualified, a defined benefit pre-approved plan must comply in operation with all applicable
qualification requirements, not only those on the 2026 Cumulative List. To assist plan providers in
achieving operational compliance, the IRS provides an Operational Compliance List on its website that is
updated periodically to identify changes in qualification requirements that are effective during a calendar
year. For the current Operational Compliance List, see https://www.irs.gov/retirement-plans/operational-
compliance-list.
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Consistent with previous Cumulative Lists, the 2026 Cumulative List does not include routine, ministerial
guidance (such as guidance that is typically issued annually to announce a cost-of-living adjustment to a
qualified plan contribution limit).

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determining whether to issue a Cycle 4 opinion letter with respect to a defined benefit
qualified pre-approved plan, and providers of pre-approved plans should not include in
plan documents submitted with their Cycle 4 opinion letter applications terms reflecting
the provisions of legislation enacted or guidance issued after this notice is issued.
However, if a plan has not been previously reviewed and is submitted for Cycle 4 (or
has been amended with respect to previously approved language), the IRS will also
review the plan for items on earlier Cumulative Lists,
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as well as for any other applicable
qualification requirements that were considered by the IRS in issuing opinion letters
prior to the implementation of Cumulative Lists.
The list of changes in section IV of this notice does not extend the deadline by
which a plan must be amended to comply with any change in the qualification
requirements applicable to the plan. The general deadline for timely adoption of an
interim or discretionary amendment is provided in section 7 of Rev. Proc. 2023-37.
However, Q&A J-1 of Notice 2024-2, 2024-2 IRB 316, provides additional guidance with
respect to the deadlines for interim or discretionary amendments adopted to reflect
applicable provisions of Division O of the Further Consolidated Appropriations Act,
2020, Pub. L. 116-94, 133 Stat. 2534 (FCAA), known as the Setting Every Community
Up for Retirement Enhancement Act of 2019 (SECURE Act), section 104 of Division M
of the FCAA, known as the Bipartisan American Miners Act of 2019 (Miners Act),
section 2202 or 2203 of the Coronavirus Aid, Relief, and Economic Security Act, Pub. L.
116-136, 134 Stat. 281 (2020) (CARES Act), as modified by section 280 of the COVID-

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For the items on earlier Cumulative Lists for defined benefit qualified pre-approved plans, see the 2020
Cumulative List, Notice 2020-14, 2020-13 IRB 555, and the 2012 Cumulative List, Notice 2012-76, 2012-
52 IRB 775.

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related Tax Relief Act of 2020, which was enacted as Subtitle B, Title II, Division N, of
the Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (2020)
(CAA 2021), section 302 of Title III of the Taxpayer Certainty and Disaster Tax Relief
Act of 2020 (Relief Act), enacted as Division EE of CAA 2021, or Division T of the
Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known
as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act).
IV. 2026 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION
REQUIREMENTS FOR DEFINED BENEFIT QUALIFIED PRE-APPROVED PLANS
1. Section 401(a):
a. Required Minimum Distributions (Section 401(a)(9))
i. Required beginning date
• Section 114 of the SECURE Act amended section 401(a)(9)(C)(i)(I) of the
Code to increase the age with respect to which the required beginning date
for required minimum distributions (RMDs) is determined from age 70½ to
age 72 for employees born on or after July 1, 1949, but before January 1,
1951.
• Section 107 of the SECURE 2.0 Act amended section 401(a)(9)(C) of the
Code to increase the age with respect to which the required beginning date
for RMDs is determined from age 72 to age 73, for employees born on or after
January 1, 1951.
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ii. Miscellaneous

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Section 107 of the SECURE 2.0 Act includes a provision increasing the age with respect to which the
required beginning date for RMDs is determined to age 75. This increase will not affect the timing of
RMDs until after the end of Cycle 4 for defined benefit qualified pre-approved plans. Accordingly, the IRS
will not review plan documents submitted for Cycle 4 for that provision.

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• Section 401 of the SECURE Act amended section 401(a)(9) of the Code to
provide new RMD rules for designated beneficiaries.
• Final regulations under section 401(a)(9) of the Code that were published on
July 19, 2024 (89 FR 58886), provide guidance relating to RMDs from defined
benefit plans that reflects the amendments made to section 401(a)(9) by
sections 114 and 401 of the SECURE Act and by section 107 and other
sections of the SECURE 2.0 Act. These regulations apply for purposes of
determining required minimum distributions for calendar years beginning on
or after January 1, 2025.
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• Notice 2023-54, 2023-31 IRB 383, provides relief with respect to certain
required minimum distributions for 2023.
b. Certain Involuntary Distributions (Code Sections 401(a)(31)(B) and 411(a)(11))
• Section 304 of the SECURE 2.0 Act permits a plan to increase its involuntary
cashout limit from $5,000 to $7,000.
c. Distributions During Working Retirement (Code Section 401(a)(36))
• Section 104 of the Miners Act amended section 401(a)(36) of the Code to lower
the minimum age at which a pension plan may make a distribution to an employee
who is not separated from employment at the time of the distribution. For plan
years beginning after December 31, 2019, the minimum age is lowered from age

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Proposed regulations under section 401(a)(9) that were published on February 24, 2022 (87 FR
10504), would provide guidance relating to RMDs from defined benefit plans that reflects the
amendments made to section 401(a)(9) by sections 114 and 401 of the SECURE Act. Under the
proposed regulations, until the applicability date of the final regulations, an employer may rely on a
good faith, reasonable interpretation of the amendments made by sections 114 and 401 of the
SECURE Act to which the final regulations relate. Compliance with the proposed regulations is
considered reliance on a good faith, reasonable interpretation of the amendments made by sections
114 and 401 of the SECURE Act to which the final regulations relate.

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62 to age 59½.
• Notice 2020-68, 2020-38 IRB 567, provides guidance with respect to section 104
of the Miners Act.
d. Forfeitures
• Proposed regulations under section 401 of the Code that were published on
February 27, 2023 (88 FR 12282), would provide rules relating to the use of
forfeitures in qualified retirement plans. The proposed regulations are proposed
to apply for plan years that begin on or after January 1, 2024, but, prior to the
applicability date of final regulations, taxpayers may rely on the proposed
regulations.
e. Witnessing of Spousal Consent
• Proposed regulations under section 401 of the Code that were published on
December 30, 2022 (87 FR 80501), would provide an alternative to in-person
witnessing of spousal consents required to be witnessed by a notary public or a
plan representative and would clarify that certain special rules for the use of an
electronic medium for participant elections also apply to spousal consents. The
regulations are proposed to apply beginning on the date that is six months after the
publication of final regulations, but, prior to the applicability date of final
regulations, taxpayers may rely on the proposed regulations.
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f. Modification of Nondiscrimination Rules to Protect Older, Longer Service
Participants (Sections 401(a)(26) and 401(o))

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The IRS expects that most plans will not need to be amended to reflect these proposed regulations
relating to the witnessing of spousal consent, as most plans will not include language that contradicts
these proposed regulations.

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• Section 205 of the SECURE Act added section 401(a)(26)(I) to the Code to treat
certain closed or frozen defined benefit plans as satisfying the section 401(a)(26)
minimum participation requirements. Section 205 of the SECURE Act also added
section 401(o) to the Code to provide special nondiscrimination testing relief for
plan sponsors seeking to protect certain participants in a closed defined benefit
plan. In addition, section 401(o)(2) permits nondiscrimination testing relief where
a sponsor provides certain “make-whole” contributions to a defined contribution
plan.
2. Section 401(b):
• Section 316 of the SECURE 2.0 Act amended section 401(b) of the Code to
provide that if an employer amends a plan to increase accrued benefits effective
as of any date during the immediately preceding plan year, the amendment
would not otherwise cause the plan to fail to meet any of the qualification
requirements, and the amendment is adopted before the time prescribed by law
for filing the return of the employer for the taxable year (including extensions)
that includes the effective date of the amendment, then the employer may elect
to treat the amendment as having been adopted as of the last day of the plan
year in which it is effective.
3. Sections 402 and 402A:
• Section 41104 of the Bipartisan Budget Act of 2018, Pub. L. 115-123, 132 Stat. 64,
added section 6343(f) of the Code to hold an individual harmless in the case of a
wrongful levy upon an eligible retirement plan. The eligible retirement plan may
permit the re-contribution of any property or money returned to the individual as a

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result of the wrongful levy, and such contribution will be treated as a rollover under
section 402(c) or section 402A(c)(3), as applicable.
• Final regulations under section 402(c) that were published on July 19, 2024,
amend the rules relating to eligible rollover distributions from defined benefit plans.
These regulations apply for distributions on or after January 1, 2025.
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4. Section 402(l):
• Section 328 of the SECURE 2.0 Act amended section 402(l)(5)(A) of the Code to
permit governmental plans to make direct distributions to certain eligible retired
public safety officers of amounts necessary to pay for qualified health insurance
premiums.
5. Section 411:
a. Partial Terminations
• Section 209 of the Relief Act provides temporary guidance relating to partial plan
terminations.
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b. Cash Balance Plans
• Under section 348 of the SECURE 2.0 Act, a cash balance plan that provides for
pay credits to participants that increase with a participant’s age or service and
provides for a variable interest crediting rate no longer risks violating the accrual
requirements of section 411(b)(1) of the Code if that interest crediting rate falls

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Proposed regulations under section 402(c) that were published on February 24, 2022, would
amend the rules relating to eligible rollover distributions from defined benefit plans. Under the
proposed regulations, until the applicability date of the final regulations, an employer may rely on a
good faith, reasonable interpretation of the statutory amendments to which the final regulations
relate. Compliance with the proposed regulations is considered reliance on a good faith, reasonable
interpretation of the statutory amendments to which the final regulations relate.
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The IRS expects that most plans will not need to be amended to reflect section 209 of the Relief Act, as
most plans will not include language contradicting it.

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below a certain point. Section H of Notice 2024-2 provides guidance with respect
to the application of section 501 of the SECURE 2.0 Act for amendments made
pursuant to section 348 of the SECURE 2.0 Act.
6. Sections 411 and 417:
• Final regulations under sections 411 and 417 of the Code that were published on
January 19, 2024 (89 FR 3552), provide guidance relating to the minimum present
value requirements applicable to certain defined benefit pension plans. The
regulations provide guidance on changes made by the Pension Protection Act of
2006, Pub. L. 109-280, 120 Stat. 780, to the prescribed interest rate and mortality
table and other guidance, including rules regarding the treatment of preretirement
mortality discounts and Social Security level income options.
7. Section 414:
• Section 315 of the SECURE 2.0 Act amended section 414 of the Code to eliminate
automatic attribution of ownership between spouses with separate businesses in
community property states, and to modify the attribution rules regarding ownership
between parents and minor children, for purposes of applying the rules relating to a
controlled group of corporations under section 414(b) or an affiliated service group
under section 414(m).
• Final regulations that were published on December 30, 2024 (89 FR 106848)
extend the partnership and trust attribution rules to the determination of whether a
parent-subsidiary controlled group exists under section 414(c) (trades or
businesses under common control). The change applies to plan years beginning
on or after January 1, 2025.

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8. Section 414(p):
• Section 339 of the SECURE 2.0 Act amended the definition of “domestic relations
order” in section 414(p)(1)(B) of the Code to include a domestic relations order
issued pursuant to an Indian tribal domestic relations law.
9. Section 415(b):
• Section 119 of the SECURE 2.0 Act amended the limitations in section 415(b) for
certain participants in an eligible rural electric cooperative plan.
10. Section 420:
• Section 606 of the SECURE 2.0 Act amended section 420 of the Code to provide
that a qualified transfer of excess pension assets of a defined benefit plan may be
made to a retiree medical account or life insurance account within the plan until
December 31, 2032, rather than December 31, 2025. Section 420, as amended,
also provides a rule for de minimis transfers.
11. Sections 430 and 436:
• Section 3609 of the CARES Act added section 414(y)(1)(D) to the Code. Section
414(y)(1)(D) provides that a cooperative and small employer charity pension plan
(CSEC plan) is defined to include a defined benefit plan that, as of January 1,
2000, was maintained by a tax-exempt employer that met specific characteristics.
A CSEC plan, as defined in section 414(y), is not permitted to include the benefit
restrictions of section 436.
12. Disaster-related Rules:
• Section 202 of the Taxpayer Certainty and Disaster Tax Relief Act of 2019,
enacted as Division Q of the FCAA, provides special disaster-related rules for use

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of retirement funds.
• Section 2202 of the CARES Act, as modified by section 280 of Division N of the
CAA 2021, provides special rules for coronavirus-related distributions and plan
loans made to qualified individuals.
• Notice 2020-50, 2020-28 IRB 35, provides guidance relating to the application of
section 2202 of the CARES Act for qualified individuals and eligible retirement
plans.
• Section 302 of the Relief Act provides special disaster-related rules for use of
retirement funds.
• Section 331 of the SECURE 2.0 Act provides permanent special rules governing
plan distributions, recontributions, and loans to participants affected by qualified
federally declared major disasters.
V. DRAFTING INFORMATION
The principal author of this notice is the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). For further
information regarding this notice, contact Employee Plans at (513) 975-6319 (not a toll-
free number).