SECURE 2.0, passed in December 2022, made dozens of changes to the rules governing tax-advantaged retirement accounts.
When Congress passes a major tax law change, the IRS and Treasury issue regulations and other guidance regarding the change. Practitioners and taxpayers often provide the IRS and Treasury comment letters bringing issues and concerns to the government’s attention.
I wrote a comment letter (which you can read here) to the IRS and Treasury addressing facets of the following provisions:
SECURE 2.0 Section 115
SECURE 2.0 Section 314
SECURE 2.0 Section 317
SECURE 2.0 Section 326
SECURE 2.0 Section 331
SECURE 2.0 Section 603
SECURE 1.0 Section 113
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This post (and the linked-to comment letter) is for entertainment and educational purposes only. They do not constitute accounting, financial, investment, legal, or tax advice. Please consult with your advisor(s) regarding your personal accounting, financial, investment, legal, and tax matters. Please also refer to the Disclaimer & Warning section found here.