SECURE 2.0: Plan amendments and technical corrections and agency directives
The SECURE 2.0 Act of 2022 (Div. T of Pub. L. No. 117-328) is intended to build on changes made by the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 (Div. O of Pub. L. No. 116-94).
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- Plan amendments for SECURE 2.0 (Sec. 501)
- SECURE 1.0 technical corrections (Sec. 401)
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- Treasury to promote expanded saver’s match (Sec. 104)
- Triagency report on disclosures (Sec. 319)
- Treasury guidance on streamlining rollovers (Sec. 324)
- GAO report on 402(f) notices (Sec. 336)
- Department of Labor (DOL) report on defined contribution (DC) plan fee disclosure (Sec. 340)
- DOL/IRS regulations allowing consolidation of certain DC plan notices (Sec. 341)
- DOL report on inflation and retirement plans (Sec. 347)