Joanna Janica

Feb 12, 2024 | lexology.com | Beth J. Dickstein |Mary C. Niehaus |Joanna Janica

The Internal Revenue Service (IRS) recently issued Notice 2024-2, which contains eagerly awaited guidance to tax-qualified retirement plans regarding the SECURE 2.0 Act of 2022 (SECURE 2.0). This overview summarizes this key guidance, including updated amendment deadlines, certain required actions that must be taken to comply with various SECURE 2.0 provisions, and discretionary actions that may be taken under SECURE 2.0.Provisions Relating to Plan Amendments.