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 | Setting Every Community Up for Retirement Enhancement Act of 2019
On December 20, 2019, President Trump signed into law the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”), a widely supported bipartisan piece of legislation which significantly amends portions of the Internal Revenue Code of 1986 (the “Code”). The SECURE Act was Continue Reading