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January/February 2023 » First Look at the Secure Act 2.0...
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Sheldon M. Geller, JD, CPA
On December 23, 2022, Congress passed the Securing a Strong Retirement Act of 2022 (Secure 2.0) as part of the Consolidated Appropriations Act of 2023, which President Biden signed into law. The Secure Act 2.0 will require several changes for retirement plans. The act's provisions have a variety of effective dates, so the discussion below is organized chronologically.
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