Partner Seth Hanft and Associate Christopher Switzer have written an article titled “SECURE 2.0 Act of 2022 – Congress’ Final Gift of 2022 to Retirement Plan Sponsors.”
Published in the Winter 2023 edition of the Journal of Taxation of Investments, Hanft and Switzer’s article addresses the significance of the new law. SECURE 2.0 “builds on the SECURE Act of 2019 and marks Congress’ most recent step toward making retirement savings and security more accessible for U.S. households. Many of the changes do not take effect until 2024 or 2025, but some provisions will impact plans in 2023,” they write.
Read the article (subscription or purchase required).