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SECURE 2.0: A Summary of Key Changes Impacting Employer-Provided Retirement Plans
Fox Rothschild LLP Link to more items from this source
[Guidance Overview]
Dec. 29, 2022

"Beginning in 2023, 403(b) plans can join a multiple employer plan (MEP) or pooled employer plan (PEP).... For distributions after Dec. 31, 2023, the involuntary distribution threshold will increase from $5,000 to $7,000.... Beginning in 2024, the CAA allows employers to create an Emergency Savings Account (EAS) as part of a defined contribution plan."

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