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Showing content with the highest reputation on 12/30/2023 in all forums
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Secure Act 2.0 LTPT in a nutshell
David Schultz reacted to G8Rs for a topic
That article isn't entirely accurate. It's correct that under ERISA, service prior to 1/1/2023 is not considered (it was added to apply the LTPT rules to ERISA 403(b) plans). But SECURE 2.0 didn't add a similar exclusion to the IRC. So, the original SECURE provision continues to apply to 401(k) plans (only service prior to 1/1/2021 is disregarded).1 point
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