The HRTech Wire

Cycle 4 Pre-Approved Plan Filings: IRS Sets Oct. 1 Start

The IRS has opened Cycle 4 pre-approved plan filings starting Oct. 1, 2026, giving employers sponsoring 401(k) and defined contribution plans until Sept. 30, 2028 to adopt updated plan documents incorporating SECURE 2.0 Act changes. While relevant to benefits and compliance teams, this is a tax/retirement-plan administration update.