SECURE 2.0 Act

 If the beginning of the year wasn’t busy enough for DC plan sponsors, the passage of SECURE 2.0 likely added to the backlog of “tasks to do” for 2023. While the process of reviewing, evaluating, and seeking regulatory guidance is underway by consultants, attorneys, industry organizations, and some plan sponsors, the question of “What is mandatory vs. voluntary is top of mind for many.

The mandatory SECURE 2.0 provisions that must be implemented within the next two years are generally action items for human resource and benefits professionals, benefits committees, and recordkeepers.

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