"As 2024 comes to a close, it is a good time to review how some of the recent changes under the SECURE 2.0 Act of 2022 and the original SECURE Act impact qualified retirement plans.... [S]ome of the noteworthy changes that recently took effect or will soon become effective: [1] Participation of long-term part-time employees in 401 (k) plans ... [2] Required minimum distributions for Roth 401 (k) contributions ... [3] Surviving spouse can be treated as employee for RMD purposes ... [4] Increased cashout limit ... [5] Higher catch-up contribution limit ... [6] Catch-up contributions required to be Roth contributions ... [7] Notices to unenrolled participants."  MORE >>