SECURE Act 2.0: Updates and Developments

Signed into law on December 29, 2022, as a component of the Consolidated Appropriations Act of 2023, the SECURE 2.0 Act of 2022 (SECURE Act 2.0) makes far-ranging changes to the US employer retirement plan system to expand employee access to retirement plans and encourage US workers to save for their future. With more than 90 statutory provisions covering a multitude of topics—from automatic enrollment, tax credits for lower-income savers, and required minimum distribution changes, to increased catch-up contributions, new Roth-related provisions, and more—SECURE Act 2.0 will affect all employers that offer retirement benefits to their employees.

Visit this page for the latest updates and developments as SECURE Act 2.0 is implemented and regulations and other interpretative guidance are issued.

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