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Tax Coda

IRS extends SECURE 2.0 deadlines and revises 2025 disclosure standards

Internal Revenue Bulletin: 2026-7

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Tax Coda
Feb 10, 2026
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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.…

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