81 pages. "This notice provides guidance in the form of questions and answers with respect to certain provisions of ... the SECURE 2.0 Act of 2022. Specifically, this notice addresses issues under the following sections of the SECURE 2.0 Act:

• section 101 (expanding automatic enrollment in retirement plans),
• section 102 (modification of credit for small employer pension plan startup costs),
• section 112 (military spouse retirement plan eligibility credit for small employers),
• section 113 (small immediate financial incentives for contributing to a plan),
• section 117 (contribution limit for SIMPLE plans),
• section 326 (exception to the additional tax on
• early distributions from qualified plans for individuals with a terminal illness),
• section 332 (employers allowed to replace SIMPLE retirement accounts with safe harbor 401(k) plans during a year),
• section 348 (cash balance),
• section 350 (safe harbor for correction of employee elective deferral failures), section 501 (provisions relating to plan amendments),
• section 601 (SIMPLE and SEP Roth IRAs), and
• section 604 (optional treatment of employer contributions or nonelective contributions as Roth contributions).

"This notice is not intended to provide comprehensive guidance as to the specific provisions of the SECURE 2.0 Act, but rather is intended to provide guidance on discreet issues to assist in commencing implementation of these provisions."   MORE >>

18 pages. "The 2023 Cumulative List will assist providers applying to the [IRS] for opinion letters for the fourth remedial amendment cycle for defined contribution qualified pre-approved plans (Cycle 4) under the IRS's pre-approved plan program. Cycle 4 began on February 1, 2023. The 2023 Cumulative List identifies recent changes in the qualification requirements of the Internal Revenue Code that were not taken into account during the first three remedial amendment cycles for defined contribution qualified pre-approved plans and that will be taken into account by the IRS with respect to the form of a plan submitted to the IRS for Cycle 4. The Cycle 4 submission period begins on February 1, 2024, and ends on January 31, 2025."   MORE >>