ARTICLE · 17 JUNE 2019

SECURE Act – House Overwhelmingly Passes Retirement Reform Bill

Smith Gambrell & Russell

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The House of Representatives recently passed the Setting Every Community Up for Retirement Enhancement (SECURE) Act by a vote of 417-3

United StatesEmployment and HR

Randall A. Constantine

Glenn T. Infinger

J. David Putnal

Brandon Sherlinski

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The House of Representatives recently passed the Setting Every Community Up for Retirement Enhancement (SECURE) Act by a vote of 417-3. The current version of the SECURE Act would, among its numerous provisions:

Change the required minimum distribution rules so that required minimum distributions begin following age 72 instead of age 70¹/2.
Change the maximum automatic contribution rate for safe harbor qualified automatic contribution plans from 10% to 15%.
Eliminate the safe harbor notice requirement for nonelective safe harbor 401(k) plans and extend the deadline for sponsors to amend their plans to take advantage of the nonelective safe harbor. Safe harbor match plans would still be required to provide the safe harbor notice.

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