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Plan Sponsors Should Prepare for SECURE 2.0 Provisions That Take Effect in 2024
Kaufman & Canoles, P.C. 
[Guidance Overview] Nov. 28, 2023 "[P]lan sponsors should coordinate with their recordkeepers, third-party administrators, and other advisors to ensure all desired changes are implemented (and undesired ones are not).... [T]he deadline to amend plan documents for these rules is not until December 31, 2025, so plan sponsors need to keep good records of their elections so the eventual plan amendments will accurately reflect the plan's operation." |
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