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This is the fifth in a series of articles examining the SECURE Act. Here we will focus on its unique provisions for 401(b) and 457(b) plans. The Setting Every Community Up for Retirement Enhancement Act makes numerous changes (including a variety of enhancements) affecting qualified retirement plans, 403(b) and 457(b) plans, individual retirement accounts, and other employee benefits.  Some of the changes are effective immediately, while others are effective in plan or tax years beginning on or after January 1, 2020.

Related: SECURE Act - What incentives does it offer small employers?



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