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SECURE 2.0 Brings Significant 401(k) Plan Changes (PDF)
Willkie Farr & Gallagher LLP Link to more items from this source
[Guidance Overview]
Jan. 17, 2023

7 pages. "[A]ll 401(k) plans will be impacted by the Act in some way. Although many of the changes in SECURE 2.0 are not effective until 2024 or 2025, some changes will affect plans in 2023.... [P]lan sponsors should begin examining operational compliance considerations  ... Plan sponsors will have until the last day of the plan year beginning on or after January 1, 2025 (i.e., December 31, 2025 for a calendar year plan) to adopt SECURE 2.0 plan amendments."

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