What SECURE 2.0 Act 2022 - Public Law 117-328 Retirement Reform Expansion requires
The SECURE 2.0 Act of 2022 (Division T of the Consolidated Appropriations Act 2023, Public Law 117-328, enacted 29 December 2022) is the most significant US retirement reform since the SECURE Act of 2019, containing approximately 90 substantive provisions phased in across 2023 through 2027. Key provisions include section 101 mandatory auto-enrolment and auto-escalation for new 401(k) and 403(b) plans starting plan years 2025, section 107 raising the RMD age to 73 in 2023 and to 75 in 2033, section 109 increasing catch-up contribution limits for ages 60-63, section 115 emergency savings account add-on to 401(k) plans, section 117 enhanced student loan repayment match treatment, section 304 increased Saver's Credit (Saver's Match) refundable for low and moderate income savers starting 2027, section 314 emergency penalty-free withdrawals up to 1,000 USD per year, section 325 emergency savings linked to retirement accounts, section 331 plan loans for victims of domestic abuse, section 350 expanded automatic portability for small balances, section 603 Roth treatment of catch-up contributions for high earners starting 2026. The Act also imposed substantial compliance changes including new mandatory distribution rules for inherited Roth IRAs and updated plan correction procedures. Implementation is being phased through 2027 with extensive IRS and DOL guidance issued via Notice 2024-2 and subsequent notices.
Pillar: Insurance & Risk · Authority: United States Congress (Government Publishing Office) · Version: 1.0.0 · Last updated:
Primary source: https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm
SHA-256 integrity: fecc2c0d1ef944a76799b4195d2ed67dbfae412608be786b251eb295c74cc5f4
Primary Citations — 8 traced to source
- SECURE 2.0 Act of 2022 (Division T of Consolidated Appropriations Act 2023), Public Law 117-328 https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm
- SECURE Act of 2019, Public Law 116-94
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