SECURE Act 2020: Law, Explanation and Analysis

Author(s): Wolters Kluwer Editorial Staff

Published: Feb 20, 2020
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ISBN: 9781543822908
Product Number: 10082591-0001
Volumes: 1
Update Frequency: As Needed
316 Pages

When President Trump signed The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) into law, he put changes in motion that substantially modify many of the rules governing retirement plans. The SECURE Act promises to have a major impact on the structure and administration of retirement plan, especially since its sweeping rule changes generally apply to tax years beginning after 2019.

Where can you get expert analysis that looks at the whole picture?

SECURE Act Provisions of the Further Consolidated Appropriations Act, 2020: Law, Explanation and Analysis provides a provision-by-provision summary of all the retirement-related IRC and ERISA changes, including helpful commentary, insights, and examples. This covers:

  • Requirements for new Multiple Employer Plan: Pooled Employer Plan
  • Changes to notice requirements and amendment deadlines related to nonelective safe harbor plans.
  • Tax credits for small employer pension plans
  • Repeal of maximum age for contributions to a traditional IRA
  • Portability of lifetime income options
  • Expansion of plan eligibility requirements to cover long term part-time employees
  • Increase of age for taking required minimum distributions
  • Lifetime income disclosure
  • Optional fiduciary safe harbor for selection of lifetime income provider
  • Modification of nondiscrimination cross-testing rules
  • Modification of required distribution rules for designated beneficiaries
  • And more!

    Get ahead of all the requirements, changes, expansions and modifications this sweeping legislation brings into effect and order your copy of SECURE Act: Law, Explanation and Analysis.

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