News & Analysis as of August 23, 2025

SECURE Act

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The Roth Mandate Mess: AICPA Asks for Clarity on SECURE 2.0 Catch-Up Contributions

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on 8/11/2025

When Congress passes sweeping retirement legislation, the details often come later—and those details usually come in the form of regulatory spaghetti that plan sponsors and administrators are left to untangle. Case in point:...more

Secure Act 2.0 – Summary of Key Provisions

Kilpatrick on 6/28/2022

The House and Senate are moving forward on several versions of legislation, which are collectively known as the “Secure Act 2.0” because they would build off of the Secure Act, the last major retirement plan legislation...more

IRS Provides Guidance on Long-Term, Part-Time Employees in 401(k) Plans

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on 10/20/2020

Under the SECURE Act, 401(k) plan sponsors will be required to have a dual eligibility requirement under which an employee must complete either a one-year-of-service requirement (with the 1,000-hour rule) or three consecutive...more

IRS Provides Additional Clarity on Key SECURE Act Provisions

Seyfarth Shaw LLP on 9/10/2020

On December 20th, before the outbreak of COVID-19 and the resulting pandemic, President Trump signed into law the Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”) and the Bipartisan...more

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Today's Popular Updates › Tax Planning › SECURE Act

The Roth Mandate Mess: AICPA Asks for Clarity on SECURE 2.0 Catch-Up Contributions

Secure Act 2.0 – Summary of Key Provisions

IRS Provides Guidance on Long-Term, Part-Time Employees in 401(k) Plans

IRS Provides Additional Clarity on Key SECURE Act Provisions

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