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.

​Webcasts

SECURE Act 2.0—How Will It Impact Your Plan?

The SECURE Act 2.0 of 2022 was included in the recent omnibus bill. The new law aims at increasing retirement savings and expanding coverage in employer-sponsored retirement plans. Join the webcast to walk through the myriad of legislative updates impacting plan contributions, tax credits, small employer plan options, student loan matching, auto-enrollment requirements, emergency savings accounts, required minimum distributions (RMDs) and more.

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​Blogs

Podcasts

Quick Links

Overviews of SECURE 2.0 Act

• SECURE 2.0 – Navigating the Compliance Landscape [Enterprise Iron]
  
• 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]

Analysis of Select Provisions

• Long-Term, Part-Time Employees Proposed Rule [DWC]
  
• IRS Offers Two-Year Transition Period to Implement SECURE 2.0 Roth Catch-Up Requirement [Proskauer]
  
• DOL Seeks Information for SECURE 2.0 Disclosure Guidance [Segal]
  
• Additional Required Minimum Distribution Relief Following SECURE 2.0 Act Changes [Groom Law Group]
  
• SECURE 2.0 Offers New Alternative for In-Plan Emergency Savings [Mercer]
  
• Practical Considerations for Adding a Match for Student Loan Payments [Polsinelli]
  
• For SECURE 2.0's Catch-Up Contributions, Age Is More Than Just a Number [McDermott Will & Emery]
  
• IRS Issues Interim Guidance on SECURE 2.0 Self-Correction Expansion [Faegre Drinker]
  
• SECURE Act 2.0 Brings Changes for 403(b)s Around Access to Collective Investment Trusts [OneDigital]
  
• SECURE 2.0 Provisions Allowing Greater Access to Retirement Money [Trucker Huss]
  
• SECURE 2.0: Challenges for Taft-Hartley Multiemployer 401(k) Plan Administration [Morgan Lewis]