President Biden signed The Consolidated Appropriations Act, 2023 in late December 2022. The final bill included the SECURE 2.0 Act of 2022 (“SECURE 2.0”). As we reported in a prior article, SECURE 2.0 contains a host of...more
Last Friday Congress passed its year-end omnibus spending bill avoiding a wide-spread government shutdown. We expect President Biden to sign this bill any day. The final legislation includes the SECURE 2.0 Act of 2022...more
Last year, Congress passed the Setting Every Community Up for Retirement Enhancement Act of 2019, often called the “SECURE Act”. One of the SECURE Act’s important provisions amended ERISA Section 105 to require sponsors of...more