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SECURE 2.0 Retirement Reform Becomes Law
Segal
[Guidance Overview] Jan. 5, 2023 "This insight focuses on the provisions of SECURE 2.0 that are of interest to large and medium-sized employers and plans: [1] Required minimum distribution provisions affecting all retirement plans; [2] Corrections that apply to all retirement plans; [3] Provisions that affect only DC plans; [4] Exceptions to the early withdrawal penalty; [5] Provisions that affect only DB plans; [6] Miscellaneous provisions that affect all retirement plans." |
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