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Selected Provisions of the Recently Enacted SECURE Act 2.0

The new law includes over 90 changes to the rules that govern individual retirement accounts and employer plans.

Three years after the Setting Every Community Up for Retirement Enhancement Act of 2019, Pub. L. 116–94 (SECURE Act 1.0) was signed into law, SECURE Act 2.0 (Act 2.0) was signed into law on

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