SECURE Act 2.0: Your Year-by-Year Reference Guide

March 22, 2023

This guide lists many of the important provisions in SECURE Act 2.0 that apply to 401(k) plans. While the Act has additional provisions that could affect the design or operation of 401(k) plans, the focus of this list is to provide plan sponsors with a handy chart of the year-by-year provisions that will likely be most impactful on their plans.

A unique feature of the SECURE Act 2.0 is that many of its provisions are optional. In other words, plan sponsors can adopt these new provisions if desired (for example, if they would benefit the workforce covered by the plan), but not adopt them if not desired. Of course, the Act also includes mandatory provisions that will need to be satisfied on a timely basis in order to avoid disqualification of the plan. The chart indicates which are mandatory and which are optional.

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At Diversified Financial Advisors, we believe with the right plan design, we can create successful retirement outcomes for your business and employees.

We are happy to help, if you have any questions or would like additional insight, please feel free to reach out to me at joe@diversifiedfa.com or 800.307.0376.

Disclosure: This material was created for educational and informational purposes only and is not intended as ERISA, tax, legal or investment advice. Investment Advice and 3(38) Investment Fiduciary services offered through Diversified Financial Advisors, LLC, a Registered Investment Advisor. 3(16) Administrative Fiduciary Services provided by PISTL Service Corporation. Discretionary Trustee services provided by Printing Industries 401k Trustees. If you are seeking investment advice specific to your needs, such advice services must be obtained on your own separate from this educational material. 

This material is for educational purposes only. It cannot be used for the purposes of avoiding penalties and taxes. Readers should consult with their tax advisor or attorney regarding their specific situation. The information provided has been obtained from sources believed to be reliable, but accuracy and completeness cannot be guaranteed

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