SECURE Act 2.0

SECURE Act 2.0

SECURE Act 2.0 discusses the wide range of provisions of the Act designed to encourage retirement savings, help ensure the sufficiency of retirement funds, bring additional clarity and transparency to retirement plan rules, and increase federal revenue. In considering the Act, it begins with the immediately effective provisions and, subsequently, by those effective in the following years. Appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

Upon completion, students should be able to:

• Identify the provisions designed to expand retirement plan coverage and increase retirement savings;
• Describe the provisions designed to enable plan participants to preserve their retirement income;
• List the provisions that simplify retirement plan rules; and
• Identify those provisions designed to enhance federal revenue.

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