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Highlights of SECURE 2.0 Act and Impact on Retirement Plans
TRI-AD Link to more items from this source
[Guidance Overview]
Jan. 17, 2023

"The provisions included in this legislation will take effect in varying years. This staggered approach gives plan sponsors and service providers more time to understand and implement these changes to their plans and recordkeeping systems.... [T]he IRS and the DOL must provide guidance on how to administer most of these provisions.... Employers may want to delay the implementation of any optional provisions until guidance is provided."

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