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SECURE 2.0 Relieves Administrative Mistakes

The SECURE 2.0 Act contains some provisions that liberalize the rules for fixing particular occasional retirement plan administrative mistakes. The IRS has a comprehensive program for correcting retirement plan failures, the Employee Plans Compliance Resolution System. ....

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SECURE Act Lost and Found Program

Section 303 of SECURE 2.0 requires Department of Labor in consultation with Department of the Treasury to create an online searchable lost and found database of retirement plans. The database will enable plan participants, who might have lost track of their retirement plan. ....

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SECURE 2.0 Brings Significant Changes For 403(b) Plans - Employee Benefits & Compensation

As part of our continuing series on SECURE 2.0, signed into law December 29, 2022, this post focuses on significant changes for section 403(b) tax-sheltered annuity plans ("403(b) plans"). ....

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PBGC Premium Changes Under SECURE 2.0 Act

SECURE 2.0 Act that was signed into law on December 29, 2022 as part of 2023 Consolidated Appropriations Act includes changes for retirement plan sponsors and employers. One change is end to annual indexing of PBGC variable rate premium for single-employer pension plans. ....

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Student Debt Repayments and Financial Incentives Under Secure 2.0

Provisions of SECURE 2.0 legislation is ability for employers to match within defined contribution savings plan employees’ payments of student debt. One of the many changes in SECURE 2.0 aimed at enhancing and encouraging retirement savings opportunities for Americans. ....

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