SECURE 2.0

The SECURE 2.0 Act of 2022 (SECURE 2.0) was signed into law on December 29, 2022. At nearly 400 pages, it introduces a wide range of retirement plan changes that affect plan administration and employee saving behaviors. Some provisions are required, others are optional, and each has its own effective date.

Since SECURE 2.0 passed, the IRS and U.S. Department of Labor have been releasing regulations and guidance to clarify how certain provisions should be applied. This information is incorporated into the content below as it becomes available. Additional regulations and guidance are expected in 2026 and beyond to help plan sponsors implement the new rules.