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On December 29, 2022, President Biden signed the Consolidated Appropriations Act, 2023 into law, which included the SECURE 2.0 Act of 2022 (“SECURE 2.0”). SECURE 2.0, which contains over 90 provisions and builds upon the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act of 2019”), makes significant changes to increase retirement plan participation and preserve retirement savings.

The Miller Nash Employee Benefits Team has written an extensive article discussing the SECURE 2.0 changes that affect employer retirement plans. Please feel free to share this article with your benefits team. You can navigate to specific sections of this article by using the links below or click here to view the full article from the beginning.

This article is provided for informational purposes only—it does not constitute legal advice and does not create an attorney-client relationship between the firm and the reader. Readers should consult legal counsel before taking action relating to the subject matter of this article.

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