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ARTICLE · 10 FEBRUARY 2023

SECURE 2.0 Brings Significant Changes To Retirement Plans

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On December 29, 2022, the SECURE 2.0 Act of 2022 (SECURE 2.0) was passed by Congress as part of the Consolidated Appropriations Act of 2023. SECURE 2.0 builds on changes...

United StatesEmployment and HR
Mary Cassidy
Mary Cassidy
Douglas S. Pelley
Douglas S. Pelley
Kathleen Wechter
Kathleen Wechter
Kathryn Geoffroy
Kathryn Geoffroy
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On December 29, 2022, the SECURE 2.0 Act of 2022 (SECURE 2.0) was passed by Congress as part of the Consolidated Appropriations Act of 2023. SECURE 2.0 builds on changes made in the 2019 Setting Every Community Up for Retirement Enhancement Act (the SECURE Act) and makes significant changes to US retirement plan laws.

Many of the changes introduced by SECURE 2.0 will require additional guidance from the Internal Revenue Service to clarify and interpret the application of those provisions. Plan sponsors who have a standardized or prototype plan should work with providers regarding implementation of these changes.

Below is a summary of some of the key changes made by SECURE 2.0.

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