The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) is the most far reaching new law affecting retirement benefits in more than a decade. Due to its importance, we have developed a client advisory highlighting key aspects of the SECURE Act that affect the design and administration of retirement plans, especially 401(k) retirement plans. Overall, the changes in law enacted by the SECURE Act promote access to employer-sponsored retirement benefits, allow employers to enhance retirement savings opportunities for employees, and allow plan participants to preserve and use retirement benefits more effectively after the cessation of employment. The SECURE Act also introduces a number of new legal requirements that apply to retirement plans starting this year. So it is appropriate for employers to start thinking about how to take advantage of the new opportunities, and adapt to the new legal requirements, now.
Please contact a member of the Employee Benefits & Executive Compensation Group with any questions.
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