pink post it note with words don't forget on it on stack of multicolored notes (Photo: Shutterstock)

The SECURE Act makes a variety of changes affecting qualified retirement plan administration. Some changes were effective upon enactment on December 20, 2019, and others were effective on and after January 1, 2020, affecting  defined benefits plans, 403(b)/457(b) plans, individual retirement accounts, small employers, lifetime income options, RMDs and withdrawals.  However, with the turmoil subsequently caused by the COVID-19 pandemic and passage of the CARES Act, one significant SECURE Act change that is effective on and after January 1, 2021 may have been overlooked.

Complete your profile to continue reading and get FREE access to BenefitsPRO, part of your ALM digital membership.

  • Critical BenefitsPRO information including cutting edge post-reform success strategies, access to educational webcasts and videos, resources from industry leaders, and informative Newsletters.
  • Exclusive discounts on ALM, BenefitsPRO magazine and events
  • Access to other award-winning ALM websites including and

© 2024 ALM Global, LLC, All Rights Reserved. Request academic re-use from All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.