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American Benefits Council Letter to Treasury Immediate Guidance Needs Under SECURE 2.0
American Benefits Council Link to more items from this source
[Opinion]
Feb. 8, 2023

14 pages. "[1] Increase in RMD age ... [2] Roth employer matching or nonelective contributions ... [3] Expanding automatic enrollment ... [4] Catch-up contributions required to be Roth ... [5] Enhancement of start-up credit ... [6] QLAC reforms ... [7] SEP and SIMPLE Roth IRAs ... [8] Cash balance plan projections ... [9] Recovery of retirement plan overpayments ... [10] Self-correction of inadvertent plan and IRA failures ... [11] Eliminating the incentive not to partially annuitize ... [12] Expansion of IRA charitable distribution rule ... [13] Exception to 10% additional tax for terminally ill individuals."

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