Reminders

Pension-Linked Emergency Savings Accounts. Section 127 of the SECURE 2.0 Act of 2022 allows employers to add an optional feature to provide short-term savings accounts established and maintained in connection with a defined contribution retirement plan, including certain 403(b) plans, and are treated as a type of designated Roth account. Section 127 of the SECURE 2.0 Act of 2022 provides for the creation of Pension-Linked Emergency Savings Accounts (PLESAs) effective for plan years beginning after December 31, 2023. Safe harbor deferral-only section 403(b) plans. Section 121(b) of the SECURE 2.0 Act of 2022 permits certain eligible employers to have a safe harbor deferral-only section 403(b) plan for plan years beginning after December 31, 2023. Military spouse retirement plan eligibility credit. Section 112 of the SECURE 2.0 Act of 2022 provides a business credit for an eligible employer for participation and benefits to a military spouse within 2 months of being hired. Matching contributions on account of qualified stu- dent loan payments. Section 110 of the SECURE 2.0 Act of 2022 allows employers to include an optional feature that would enable them to make matching

Publication 571 (Rev. 1-2026) Catalog Number 46581C Jan 7, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

contributions on account of employees’ qualified student loan payments under certain defined contribution retirement plans, including 403(b) plans. Section 110 of the SECURE 2.0 Act of 2022 applies to contributions made for plan years beginning after December 31, 2023. Credit for employer contributions. Section 102 of the SECURE 2.0 Act of 2022 adds an increased small employer pension plan startup cost credit for qualifying small employers with no more than 50 employees and a new credit based on matching and nonelective contributions made by qualifying small employers with no more than 100 employees. Qualified disaster recovery distributions. A qualified disaster recovery distribution is a distribution that meets certain criteria as described in the SECURE 2.0 Act of 2022. It is a distribution made from an eligible retirement plan to an individual whose main home was in a qualified disaster area. You must have sustained an economic loss because of the disaster to receive a qualified disaster recovery distribution. For more information, see Pub. 575, Pension and Annuity Income. De minimis financial incentives. For plan years beginning after December 29, 2022, section 113 of the SECURE 2.0 Act of 2022 permits employers to offer their employees de minimis financial incentives if they make elective deferrals. Distributions for emergency personal expenses. Beginning with distributions made after December 31, 2023, a distribution for an emergency personal expense is not subject to the 10% additional tax on early distributions. Distributions to a domestic abuse victim. For distributions made after December 31, 2023, a distribution made to a domestic abuse victim is not subject to the 10% additional tax on early distributions. Terminally ill individual. The 10% additional tax on early distributions doesn't apply to distributions made to terminally ill individuals. Designated Roth nonelective contributions. Section 604 of the SECURE 2.0 Act of 2022 permits certain nonelective contributions that are made after December 29, 2022, to be designated as Roth contributions. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.