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April/May 2021 » The Secure Act Ushers in Sweeping...
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Gregory L. Prescott, DBA, CPA, and James R. Hardin, PhD, CPA, and James C. Rich, DBA, CPA
The Setting Every Community Up for Retirement Enhancement (Secure) Act was signed into law on December 20, 2019, with little fanfare. However, the Secure Act is a significant piece of retirement legislation that includes provisions designed to help businesses offer retirement plans for their employees and for individuals to save for their own retirement. It also severely restricted, for many potential beneficiaries, the valuable tax benefit of stretching distributions from inherited retirement accounts over many years.
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