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Regulatory and Legislative
Regulatory and Legislative
IRS Provides Additional RMD Transition Relief Under SECURE, SECURE 2.0
The IRS has issued Notice 2023-54 to provide transition relief for required minimum distributions in connection with the change in required beginning date to age 73 under SECURE 2.0, and guidance for certain specified RMDs for 2023.
Regulatory and Legislative
SECURE 2.0 Will Allow a Special Emergency Savings Account Within Certain Qualified Plans
Pension-Linked Emergency Savings Accounts
Regulatory and Legislative
How SECURE 2.0 Affects Family Attribution Rules
SECURE 2.0 is the hot topic in the retirement industry right now and has been hailed as the most important retirement enhancement legislation in more than a decade.
Regulatory and Legislative
SECURE 2.0 Provides New Ways to Take Penalty-Free Distributions
The SECURE 2.0 Act provides more ways for individuals to access their retirement savings and creates new exceptions to the 10% early distribution penalty tax.
Regulatory and Legislative
Third Phase of Form 5500 Changes Released
The third phase of updates to Form 5500, Annual Return/Report of Employee Benefit Plan, was recently released.
Regulatory and Legislative
Employer Tax Credits, Part 2
The SECURE 2.0 Act modifies one small-employer credit and creates another. These credits may make establishing and contributing to a plan much more attractive.
Regulatory and Legislative
Military Spouse Retirement Plan Eligibility Credit for Small Employers
The SECURE 2.0 Act gives certain employers a general business tax credit for immediately including military spouses in their defined contribution plan.
Regulatory and Legislative
SECURE 2.0 is Congress’s Retirement Enhancement Encore
This bill was included in the Consolidated Appropriations Act of 2023, which was signed into law on December 29, 2022.