The IRS extended IRA amendment deadlines to 2027, updated the adequate-disclosure rules for 2025 returns, and published a new round of professional discipline.
Overview of Guidance
The IRS released Internal Revenue Bulletin 2026–7 on February 9, 2026. The issue includes:
Notice 2026-9 on SECURE 2.0 amendment deadlines for IRAs and related arrangements.
Rev. Proc. 2026-12 on adequate disclosure to reduce accuracy-related penalties.
Announcement 2026-5 listing disciplinary sanctions imposed by the Office of Professional Responsibility.
Extension of IRA and SEP Amendment Deadlines
Notice 2026-9
Extends the deadline to amend IRAs, SEP arrangements, and SIMPLE IRA plans for SECURE 2.0 compliance.
The new deadline is December 31, 2027.
Applies to:
Individual retirement accounts under §408(a) and (h).
Individual retirement annuities under §408(b).
SEP arrangements under §408(k).
SIMPLE IRA plans under §408(p).
The IRS cited the lack of finalized model amendment language and operational complexity as the re…
