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Client Alert: 2019 SECURE Act In Effect

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Mandatory Provisions for 2020 — Are You Prepared?

Action Items

The Setting Every Community Up for Retirement Enhancement Act of 2019, or “SECURE Act,” — the most wide-ranging retirement plan reforms in more than a decade — was signed into law on December 20, 2019. Plan sponsors should take the following actions immediately:

Mandatory Provisions

Click here to review each provision in more detail, including mandatory and optional changes:

Effective for 2020. The following provisions of the SECURE Act are generally effective for plan years beginning after December 31, 2019.

Future Effective Dates. The following mandatory provisions will become effective on future dates:

Optional Provisions

The following optional provisions of the SECURE Act become effective at various times. Plan sponsors should consider whether any optional provision could be beneficial to a retirement plan.

We Can Help You

Our Compensation & Employment Group attorneys would be pleased to discuss with you any of the above provisions of the SECURE Act.


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