The SECURE 2.0 Act of 2022 (“SECURE 2.0”) includes a number of changes that affect defined benefit pension plans. This includes new reporting and disclosure requirements in connection with offering a ...
(This article was published on November 1, 2024. For a collection of regularly updated resources to assist retirement plan practitioners and fiduciaries with SECURE 2.0 Act compliance, see SECURE 2.0 ...
This holiday week, the IRS issued its long-anticipated guidance on miscellaneous changes under SECURE 2.0 Act of 2022 (“SECURE 2.0”) that are effective now (or in short order). Specifically, Notice ...