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.
Roth Catch-Up Rule: Final Regulations and Future Challenges
The IRS has issued final regulations regarding the SECURE 2.0 Roth catch-up rule. The regulations do not extend the effective date of the rule until 2027. As a result, defined contribution plan sponsors must be up to date now on the nuances and implications of the final guidance. This webinar will cover the challenges plans will face, as well as the areas where we have some flexibility in implementing the new requirement. Make sure you have the knowledge you need to effectively engage your service providers in successfully navigating the challenging process of complying with this rule.
Watch WebcastQuick Links
Overviews of SECURE Act 2.0
- SECURE 2.0: What Plan Sponsors Need to Know Before 2026 [Sikich]
- User's Guide to SECURE 2.0 [Mercer]
- 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
- Final Rule on Catch-Up Contributions [IRS]
- 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]
- Report to Congress: Review of Pension Risk Transfer Interpretive Bulletin 95-1 [DOL]
- FAQs on Disaster Relief Retirement Distributions [IRS]
Analysis of Select Provisions
- Final Catch-Up Rules [Seyfarth]
- A Closer Look at RMDs and the SECURE 2.0 Rules [T. Rowe Price]
- 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]
- Considering Auto-Portability for Your Retirement Plan? [Bricker Graydon]
- Mandatory Automatic Enrollment [Ferenczy Law]
- DOL Slashes Info Request for SECURE 2.0 Lost-and-Found Database [Mercer]
- DOL and IRS Weigh In on Pension-Linked Emergency Savings Accounts [Calfee]
Podcasts
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