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PR Treasury Provides Guidance on Impact of SECURE 2.0 Amendments
Groom Law Group 
[Guidance Overview] Aug. 28, 2025 "AD No. 25-03 provides that amendments for SECURE 2.0 provisions -- whether optional or mandatory -- do not constitute Qualification Amendments. This clarification is important because under long-standing PR Treasury guidance, a Qualification Amendment must be submitted to the PR Treasury for a new determination letter (even if the plan already has a recent determination letter)." MORE >> |
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