Murtha Means More

SECURE 2.0 Act of 2022 - What it Means for Retirement Plan Distribution Rules

February 2, 2023

By: Melanie N. Aska

The SECURE 2.0 Act of 2022 (“SECURE 2.0”) was enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023, the U.S. federal government’s spending bill for fiscal year 2023. SECURE 2.0 builds upon many changes made earlier by the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 (“SECURE 1.0”). SECURE 2.0 includes a daunting array of provisions affecting many types of retirement plans. Here we outline selected provisions of SECURE 2.0 that change certain retirement plan distribution rules.

We will cover other selected changes made by SECURE 2.0 in future alerts.

If you have any questions about the provisions discussed in this news alert, please contact Melanie N. Aska at or 617.457.4131.

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