Nevin & Fred

Unfinished Business for SECURE 2.0?


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The SECURE 2.0 Act of 2022 was signed into law in the waning days of 2022.  But there are some things that need fixing – and some things you may have overlooked.  Nevin (Adams) and Fred (Reish) highlight five key areas calling for attention.

The short list of things covered in this episode:

  • Deleted legislative text that could undermine catch-up contributions
  • A typo(?) that could impact required minimum distribution (RMD) timing.
  • Required vesting on employee elected Roth treatment of employer contributions
  • Mandatory automatic enrollment on new plans – but not till 2025 – and with (potentially) rolling effective dates after that
  • Episode Resources

    The What’s and When’s of SECURE 2.0  https://www.napa-net.org/news-info/daily-news/what%E2%80%99s-and-when%E2%80%99s-secure-20

    Key SECURE 2.0 Act Provisions and Effective Dates  https://www.napa-net.org/news-info/key-secure-20-act-provisions-and-effective-dates

    Major SECURE 2.0 Error Puts Catch-Ups in Jeopardy  https://www.napa-net.org/news-info/daily-news/major-secure-20-error-puts-catch-ups-jeopardy-ara%E2%80%99s-graff

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    Nevin & FredBy Nevin Adams

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