LEGISLATIVE NEWS & UPDATES
SECURE 2.0
The SECURE Act has made a significant impact on the retirement industry since its introduction, with the legislation opening up access to retirement savings plans, making it easier for small business owners to start and operate a plan, and increasing the benefits of doing so.
Review the benefits of SECURE 2.0.
Resources
SECURE 2.0 contains a variety of provisions and mandates that business owners and retirement savers alike should be aware of. Check out the resources below to learn more about the rules, timelines, and new credits available outlined by SECURE Act legislation.
SECURE 2.0 Key Provisions: What Plan Sponsors Need to Know
Learn more about the key SECURE 2.0 provisions that may impact your company’s retirement plan.
SECURE 2.0 Act Tax Credits for Eligible Employers >
Use this resource to learn more about the tax credits made available by the SECURE 2.0 Act.
Defined Contribution Plan Key Priorities >
Use this resource to prioritize key SECURE 2.0 provisions relating to defined contribution plans.
IRA/SEP/SIMPLE Key Priorities >
Review applicable provisions and priorities for SEP and SIMPLE IRA offerings.
Defined Benefit/Cash Balance Plan Key Priorities >
Learn more about key provisions applicable for defined benefit and cash balance retirement plans.
Tax Credits Available for Small Employers
Learn about the tax credits available for small employers that sponsor a retirement plan.
New Plans Required to Contain Automatic Enrollment Feature >
Review the automatic enrollment provision to ensure your company’s retirement plan remains in compliance.
Improved Coverage for Long-Term, Part-Time Employees >
Use this resource to review the expanded coverage for long-term, part-time employees under the SECURE Act.
Retroactive First-Year Elective Deferrals for Sole Proprietors >
Learn more about retroactive deferrals for sole proprietors and owners of single-member LLCs for their first plan year.
Military Spouse Retirement Plan Eligibility Credit for Small Employers >
Review eligibility requirements for tax credits available to certain employers that include military spouses in their defined contribution plan.
Pension-Linked Emergency Savings Account Eligibility & Contributions >
Use this resource to learn how the PLESA can help more retirement plan participants financially prepare for day-to-day emergencies.
New Ways to Take Penalty-Free Distributions
Review the various ways the SECURE Act enhances individuals’ accessibility to their retirement savings.
Use this resource to review newly increased RMD ages, effective for distributions in 2023 and on.
New Penalty-Free Distribution Option Added for Certain Emergency Expenses >
Learn more about new penalty-free distribution options for retirement savers.
IRS Publishes 2026 Form 945 and Instructions
IRS Releases Draft Publication 571 for 403(b) Plans
IRS Proposes Rules for Employer Trump Account Contribution Programs
SECURE 2.0 Key Provisions: What Plan Sponsors Need to Know
Learn more about the key SECURE 2.0 provisions that may impact your company’s retirement plan.
SECURE 2.0 Act Tax Credits for Eligible Employers >
Use this resource to learn more about the tax credits made available by the SECURE 2.0 Act.
Defined Contribution Plan Key Priorities >
Use this resource to prioritize key SECURE 2.0 provisions relating to defined contribution plans.
IRA/SEP/SIMPLE Key Priorities >
Review applicable provisions and priorities for SEP and SIMPLE IRA offerings.
Defined Benefit/Cash Balance Plan Key Priorities >
Learn more about key provisions applicable for defined benefit and cash balance retirement plans.
Tax Credits Available for Small Employers
Learn about the tax credits available for small employers that sponsor a retirement plan.
New Plans Required to Contain Automatic Enrollment Feature >
Review the automatic enrollment provision to ensure your company’s retirement plan remains in compliance.
Improved Coverage for Long-Term, Part-Time Employees >
Use this resource to review the expanded coverage for long-term, part-time employees under the SECURE Act.
Retroactive First-Year Elective Deferrals for Sole Proprietors >
Learn more about retroactive deferrals for sole proprietors and owners of single-member LLCs for their first plan year.
Military Spouse Retirement Plan Eligibility Credit for Small Employers >
Review eligibility requirements for tax credits available to certain employers that include military spouses in their defined contribution plan.
Pension-Linked Emergency Savings Account Eligibility & Contributions >
Use this resource to learn how the PLESA can help more retirement plan participants financially prepare for day-to-day emergencies.
New Ways to Take Penalty-Free Distributions
Review the various ways the SECURE Act enhances individuals’ accessibility to their retirement savings.
Use this resource to review newly increased RMD ages, effective for distributions in 2023 and on.
New Penalty-Free Distribution Option Added for Certain Emergency Expenses >
Learn more about new penalty-free distribution options for retirement savers.
IRS Publishes 2026 Form 945 and Instructions
IRS Releases Draft Publication 571 for 403(b) Plans
IRS Proposes Rules for Employer Trump Account Contribution Programs
SECURE Act Video Series
Our experts outline the impact of key provisions of the SECURE Act.
Tax Credits
Long-Term Part-Time Employees
State Mandated Plans
Employer Roth Contributions
Replacing SIMPLE Plan
Financial Incentives for Contributions
Expanding Automatic Enrollment
Employer Tax Credits
Corrections for Elective Deferral Failures
Terminal Illness
Tax Credits
Long-Term Part-Time Employees
State Mandated Plans
Employer Roth Contributions
Replacing SIMPLE Plan
Financial Incentives for Contributions
Expanding Automatic Enrollment
Employer Tax Credits
Corrections for Elective Deferral Failures
Terminal Illness