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Law and Policy
User’s guide to SECURE 2.0
SECURE 2.0: Changes affecting defined benefit (DB) plans
SECURE 2.0 User Guide:
Table of contents
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The SECURE 2.0 Act of 2022 (
Div. T of Pub. L. No. 117-328
) is intended to build on changes made by the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 (
Div. O of Pub. L. No. 116-94
).
SECURE 2.0 provisions affecting DB plans include:
Provisions:
Increase in RMD age (Sec. 107)
Increase involuntary cash-out limit to $7,000 (Sec. 304)
Eliminate variable-rate premium (VRP) indexing (Sec. 349)
Annual funding notice (AFN) enhancements (Sec. 343)
Lump sum window disclosure (Sec. 342)
Department of Labor (DOL) to review pension risk transfer guidance (Sec. 321)
420 transfers (Sec. 606)
Hybrid plans’ backloading testing (Sec. 348)
Extended deadline to adopt amendments increasing benefits (Sec. 316)
Mortality tables (Sec. 335)
Section 415 limits for rural electric cooperative plans (Sec. 119)
Distributions to retired public safety officers for health and long-term care premiums (Sec. 328)
Download the complete SECURE 2.0 User Guide
Contributors:
Margaret Berger
Partner, Mercer’s Law & Policy Group
Matthew Calloway
Principal, Mercer’s Law & Policy Group
Brian J. Kearney
Principal, Mercer’s Law & Policy Group
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