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.
Quick Links
Overviews of SECURE Act 2.0
- User's Guide to SECURE 2.0 [Mercer]
- SECURE 2.0 Act Changes That Go Into Effect in 2025 [Milliman]
- SECURE Act 2.0 Provisions Taking Effect in 2025 and Beyond [Retirement Planology]
- SECURE 2.0 Defined Contribution Retirement Plan Provisions Snapshot [Multnomah Group]
Government Resources
- Proposed Rule on Pooled Employer Plans [DOL]
- ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 [DOL]
- Proposed Rule on Catch-Up Contributions [IRS]
- Proposed Rule on Automatic Enrollment Under Section 414A [IRS]
- Implementation of Retirement Savings Lost and Found [DOL]
- 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
- SECURE 2.0 Delivers a Mixed Bag to the 403(b) Arena [PlanSponsor]
- Long-Term Part-Time Employee Retirement Plan Rules In Effect [Winston & Strawn]
- Impact of Mandatory Roth Catch-Up Requirement for Certain High Earners on Multiemployer Plans [Milliman]
- Mandatory Automatic Enrollment [Ferenczy Law]
- Adoption of Optional SECURE 2.0 Provisions Still Slow Going Into 2025 [Plan Sponsor]
- Considering Auto-Portability for your Retirement Plan? [Bricker Graydon]
- 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]
- 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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