The 3 SECURE Act Issues Plan Sponsors Should Review First
Law360 (February 19, 2020, 4:01 PM EST) -- Hundreds of articles have been published about the Setting Every Community Up for Retirement Enhancement, or SECURE, Act, which was signed into law on Dec. 20, 2019, as part of the late budget bill referred to as the Further Consolidated Appropriations Act for 2020. As you are certainly aware by now, the SECURE Act updates certain retirement-related Internal Revenue Code requirements.
Many of the recent articles focus on some of the big-ticket changes — like the new rules that require employers to permit long-term part-time employees to make deferrals to a 401(k) plan if they satisfy certain requirements over a three-year period....
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