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How Does the SECURE 2.0 Act Impact Individual Retirement Accounts

The SECURE 2.0, included as part of the Consolidated Appropriations Act, 2023, builds on the retirement savings changes enacted by the original SECURE Act of 2019. The changes affect both employer-sponsored retirement savings plans as well as individual retirement accounts.
Revenue Service Consolidated Appropriations Act Simplified Employee Pension Simple Retirement Accounts Excise Tax Effective Immediately

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