The Setting Every Community Up for Retirement Enhancement 2.0 Act of 2022 (SECURE 2.0) was enacted on December 29, 2022, as a component of the Consolidated Appropriations Act of 2023, and made sweeping changes to qualified retirement plans and individual retirement accounts (IRAs). In earlier Client Alerts we focused on provisions of SECURE 2.0 that became effective immediately upon enactment, or in 2023 (see Part I of this Client Alert series), or in 2024 (see Part II of this Client Alert series). Additional provisions will become effective in 2025 and or later. This Client Alert summarizes those remaining provisions. Continue reading >