Toolkit
SECURE Act 2.0
On December 29, 2022, President Biden signed the Consolidated Appropriations Act, 2023, which included SECURE 2.0 Act of 2022. Major provisions include emergency savings options, auto-enrollment requirements for new plans, part-time worker eligibility, and an employer match for student loan repayment. There will be no required minimum distribution rules for Roth portions of qualified employer plans. Regulations and other guidance will be posted here as they become available.
SECURE 2.0 Act—Get the Most out of Your Plan
SECURE 2.0 Act offers employers various ways to change their plans including the ability to include student loan benefits in plans, tools to help employees establish an emergency savings account, expanded tax credits for new retirement plans and more.
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Overviews of SECURE 2.0 Act
- SECURE Act 2.0 Provisions Taking Effect in 2025 and Beyond [Retirement Planology]
- SECURE 2.0 – Navigating the Compliance Landscape [Enterprise Iron]
- SECURE 2.0 Defined Contribution Retirement Plan Provisions Snapshot [Multnomah Group]
- User's Guide to SECURE 2.0 [Mercer]
- Pocket Guide to SECURE 2.0 [Proskauer]
- SECURE 2.0: Major Provisions Impacting Defined Benefit Plans [Aon]
- SECURE 2.0: What Plan Sponsors, Administrators, and Recordkeepers Need to Know [Milliman]
- Section-By-Section Summary [Senate Finance Committee]
Government Resources
- Long-Term, Part-Time Employees Under Section 403(b) Plans [IRS]
- Qualified Student Loan Payments (QSLPs) Interim Guidance [IRS]
- Implementation of Saver’s Match Contributions Paid By the Treasury [IRS]
- Report to Congress: Review of Pension Risk Transfer Interpretive Bulletin 95-1 [DOL]
- FAQs on Disaster Relief Retirement Distributions [IRS]
Analysis of Select Provisions
- DOL Slashes Info Request for SECURE 2.0 Lost-and-Found Database [Mercer]
- The ABCs of RMDs: A Guide to Required Minimum Distributions [Cohen Buckmann]
- SECURE 2.0 Increased Catch-Up Contributions Starting in 2025 [Spencer Fane]
- Retirement Plan Requirements for Long-Term Part-Time Employees [OneDigital]
- SECURE 2.0 Optional Provisions Survey Insights [Fidelity Workplace]
- DOL Proposed Rule on Automatic Portability: Plan Fiduciaries’ Perspective [Morgan Lewis]
- SECURE 2.0: Considerations in Offering After-tax Employer Contributions [Multomah Group]
- DOL and IRS Weigh In on Pension-Linked Emergency Savings Accounts [Calfee]
Podcasts
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