SECURE 2.0

The Department of Labor has released a proposed rule making amendments to electronic disclosure safe harbors pursuant to the implementation of Section 338 of SECURE 2.0. 

The Internal Revenue Service released Announcement 2026-7, further delaying the anticipated applicability date for certain portions of future final regulations relating to required minimum distributions (RMDs) under IRC Sec. 401(a)(9) pursuant to SECURE 2.0.

The Internal Revenue Service has issued Notice 2026-09, extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements.

Senators Cory Booker (D-NJ) and Todd Young (R-IN), along with Representatives Eugene Vindman (D-VA) and Glenn Thompson (R-PA) have introduced bi-cameral legislation, the Emergency Savings Enhancement Act. 

The Senate passed by unanimous consent two proposals aimed at strengthening Employee Stock Ownership Plans. 

The Internal Revenue Service has issued final regulations implementing catch-up contribution requirements introduced by the SECURE 2.0 Act of 2022. 

The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.

The Senate Health, Education, Labor and Pensions Committee unanimously advanced two bills to strengthen Employee Stock Ownership Plans.

Senator Bill Cassidy (R-LA) has introduced S. 2217, the Independent Retirement Fairness Act.  

H.R. 1013, the Retirement Fairness for Charities and Educational Institutions Act introduced by Representatives Frank Lucas (R-OK) and several cosponsors in February was one of several bills advanced out of the House Financial Services Committee.