The Bottom Line Almost a year after the SECURE 2.0 Act of 2022 was enacted as part of the Consolidated Appropriations Act, 2023, the IRS released guidance (Notice 2024-2) in the form of a grab bag Q&A aptly named “Miscellaneous Changes Under the SECURE 2.0 Act of 2022.” The Notice covers Continue Reading
Employee Relations Law Journal | Milestone Retirement Reform Arrives: Key Provisions of SECURE 2.0
On December 29, 2022, President Biden signed into law the Consolidated Appropriations Act, 2023, which contains an impressive collection of retirement plan reform provisions, popularly known as "SECURE 2.0." While certain elements of SECURE 2.0 build on provisions of other recent retirement reform, Continue Reading