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Congress enacts significant retirement plan changes

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After being approved by the House of Representatives by a vote of 417-3 in May 2019, the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 did not move forward in the Senate. However, last-minute negotiations resulted in the SECURE Act being included in the larger FY 2020 spending bill, the Further Consolidated Appropriations Act, 2020 (HR 1865), which was signed by the President on December 20. The SECURE Act includes significant provisions impacting retirement plans, many of which are effective in 2020.

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Jonathan Swerling

Jonathan Swerling

US Tax Marketing Leader, PwC US

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