The SECURE 2.0 Act (PL 117-328, 12/29/2022) contains a prodigious number of changes affecting retirement plans, as well as some changes outside of the retirement arena. The information is presented in this easy-to-read chart showing how the rules have changed, when the new rules take effect, which clients are affected, and links to more information about the new rules. Note that many changes in the SECURE 2.0 Act don’t take effect until 2024 or later years; these changes are not discussed in this Quick Guide.
