SECURE 2.0 Act

The SECURE 2.0 Act of 2022 was enacted as part of the 2023 Consolidated Appropriations Act, which was signed into law on December 29, 2022. It was the culmination of a multi-year, bicameral, bipartisan effort to follow up on the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). This is a summary of the changes most relevant to employers and their retirement plans. Where changes will be mandatory for retirement plans or the employer, we have so indicated. We expect significant administrative guidance on these changes to be forthcoming from the IRS and U.S. Department of Labor.



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