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Late last year, Congress enacted a sweeping set of new retirement savings rules. The SECURE 2.0 Act of 2022 (SECURE 2.0), included as part of the Consolidated Appropriations Act, 2023,...
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.