Selectively adopting SECURE 2.0

Employers are carefully adopting some optional provisions of SECURE 2.0. According to Alight, currently, about 30% have incorporated hardship self-certification, while another 15% say they will definitely add it in the future.

Only 1% of employers have incorporated the $2,500 emergency savings sidecar to their plans, and none have committed to adding it to their plans soon.

A smaller number have incorporated employer matches to Roth, and only 8% are absolute about implementing it in 2025.

Pooled employer plans (PEPs), once a hot topic, are also not seeing much traction among employers. An overwhelming 93% of employers say they are not interested in adding the tool, and nobody surveyed said they would join one in 2025.

When asked why they wouldn’t adopt some provisions, many plan sponsors say they are seeking additional legal guidance before implementing. For example, employers want more legal clarity before adding the Saver’s Match contribution (43%), non-elective employer contributions to Roth (50%), and the $2,500 Roth sidecar emergency savings provision (40%).

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