ARTICLE · 13 APRIL 2023

SECURE Act 2.0: An Update On Key Provisions

Cades Schutte LLP

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Many Washington-watchers were predicting that no tax legislation could pass a bitterly divided Congress in the election year of 2022, but against all odds, a pension bill called...

United StatesEmployment and HR

Cheryl L.M.T. Itagaki

Roger W. Fonseca

Many Washington-watchers were predicting that no tax legislation could pass a bitterly divided Congress in the election year of 2022, but against all odds, a pension bill called "SECURE Act 2.0" (a follow-up to the SECURE Act passed a couple of years ago) was inserted into the Consolidated Appropriations Act—one of those "must-pass" pieces of legislation—during the last few days of December. It is mostly good news, except for an unfortunate "revenue-raiser" (the catch-up rule described below) added to make the bill "revenue neutral" and thus more palatable to legislators, and the usual Congressional disregard of administrative burden. The following is a brief description of those SECURE Act 2.0 provisions most relevant to our clients, listed in order of their effective dates:

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