The SECURE Act 2.0 aims to bolster retirement savings and strengthen retirement security. Although signed into law in December 2022, its provisions span several years and seek to achieve four key goals: creating better retirement security, safeguarding retirement income, simplifying plan rules, and boosting federal revenue. This course delves into the Acts various provisions, starting with those already in effect and progressing to those taking hold in later years. Well provide context to illuminate the pre-Act landscape and the impact of these legislative changes.

Learning Objectives

• Identify the SECURE Act 2.0 provisions designed to expand retirement plan coverage and increase retirement savings
• Describe the SECURE Act 2.0 provisions designed to enable plan participants to preserve their retirement income
• Assess the SECURE Act 2.0 provisions that simplify retirement plan rules
• Identify those SECURE Act 2.0 provisions designed to enhance federal revenue