SDIRA ROTH SOLO 401K plan document updates required?

Question

So I searched for this and CHATGPT spits out the following:

A Roth Solo 401(k) is fully subject to these IRS restatement cycles because it is a qualified defined contribution plan. For 2026, there are two primary impacts: the Cycle 4 restatement requirement and mandatory legislative amendments from SECURE 2.0.

Cycle 4 Mandatory Restatement

The IRS requires pre-approved plan documents (used by most Solo 401(k) providers) to be completely rewritten every six years to incorporate cumulative law changes.

Deadline: Most providers expect the Cycle 4 adoption deadline to be December 31, 2026.

Action Required: You must sign an entirely new "Adoption Agreement" provided by your Solo 401(k) provider.

Impact of Missing It: Your plan could be disqualified, meaning your Roth account's future earnings lose their tax-favored status and existing funds may be distributed as taxable income with heavy penalties.

Anyone aware of exactly what this means and the requirements for any updates?

Brett Synicky · Answer

@John Underwood Solo 401k plans must be restated every six years to incorporate the interim amendments and any discretionary amendments that have been adopted since the last restatement. At the end of this six-year period, there will be a two- year window in which to update the plan document.

Your plan provider should take care of this with nothing required by you other than review and signing the new docs when they've been restated.

This will start in July so providers don't have much insight on the amendments but it won't affect the assets of the plan, adopting business, or plan name and EIN.

Did you have a specific concern?

John Underwood · Answer

No specific concerns, just want to stay informed on any actions I may need to take.