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ARTICLE · 10 SEPTEMBER 2020

IRS Provides Additional Clarity On Key SECURE Act Provisions

Seyfarth Shaw LLP
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On December 20th, before the outbreak of COVID-19 and the resulting pandemic, President Trump signed into law the Setting Every Community Up For Retirement Enhancement Act of 2019 (the "SECURE Act"...

United StatesEmployment and HR
Sarah Touzalin
Sarah Touzalin
Christina Cerasale
Christina Cerasale
Diane Dygert
Diane Dygert
Richard G. Schwartz
Richard G. Schwartz
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On December 20th, before the outbreak of COVID-19 and the resulting pandemic, President Trump signed into law the Setting Every Community Up For Retirement Enhancement Act of 2019 (the "SECURE Act") and the Bipartisan American Miners Act of 2019 (the "Miners Act"). The SECURE Act and the Miners Act contains a number of amendments to the Internal Revenue Code of 1986, as amended (the "Code") and the Employee Retirement Income Security Act of 1974, as amended ("ERISA") that impact employer-sponsored retirement plans, including many significant participant-facing changes. Our prior Legal Update on the SECURE Act, available here, highlights the provisions that are most relevant to employer-sponsored retirement plans.

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