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SECURE 2.0 Trends And Key Plan Elections For 2026 (Video)
The SECURE 2.0 Act introduces significant compliance requirements and plan design opportunities for 2026, with mandatory Roth-only catch-up contributions for higher earners and expanded eligibility for part-time employees. Plan sponsors face critical year-end amendment deadlines and must make strategic decisions about optional features that will shape their retirement plans' future.
Bryan Cave Leighton Paisner