The SECURE 2.0 Act, passed by Congress at the end of 2022, was signed by President Biden on December 29, 2022 (the “SECURE 2.0 Enactment Date”). Please see the chart linked below for a high-level, non-exhaustive summary of the key provisions with their effective dates, some of which will have an immediate impact on retirement plan sponsors and participants. In the coming weeks, we will provide separate updates about those provisions that apply to retirement plans.
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