000			02087nab a2200253 c 4500
999			_c147341 _d147341
003			ES-MaIEF
005			20230424135438.0
007			ta
008			230424t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970509 _aHanft, Seth J.
245		0	_aSECURE 2.0 Act of 2022 _bCongress’s final gift of 2022 to retirement plan sponsors _c Seth J. Hanft and Christopher R. Switzer
500			_aResumen.
520			_aThe SECURE 2.0 Act of 2022 makes important changes that retirement plan sponsors will need to act on immediately and in the coming years. Many of the changes are focused on addressing the endemic problem of Americans under-saving for retirement. For example, the Act aims to increase saving through provisions such as automatic enrollment, student loan payment matching, and an increased catch-up limit for plan participants ages 60 to 63. But the Act also includes other changes that both employees and plan sponsors will view as beneficial, including another increase to the required minimum distribution age, a relaxation of certain plan disclosure requirements, further expansion of self-correction options for certain plan errors, and limited withdrawals for emergency expenses. Though the Act’s provisions have varying effective dates—including some effective dates several years after enactment—many of the Act’s provisions are effective now or will require advance planning to implement before their compliance deadlines. This article provides a brief overview of the Act’s impact on retirement plans so that plan sponsors and administrators can develop a strategy for compliance.
650		4	_aPLANES DE PENSIONES _948022
650		4	_aFONDOS DE PENSIONES _944403
650		4	_aEDAD DE JUBILACION _943203
650		4	_aPENSIONES DE JUBILACIÓN _911220
650		4	_aREFORMA _910750
650		4	_aESTADOS UNIDOS _942888
700	1		_970510 _aSwitzer, Christopher R.
773	0		_9169079 _oOP 235/2023/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 2, Winter 2023, p. 45-55
942			_cART