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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 8 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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On December 29, 2022, President Biden signed the Consolidated Appropriations Act, 2023 (Funding Bill) before government funding was set to expire. Nestled in the 4,000+ page Funding Bill is the SECURE 2.0 Act of 2022 (SECURE 2.0).

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Many of SECURE 2.0’s provisions solely apply either to defined contribution plans, such as 401(k) and 403(b) plans, or defined benefit plans, such as traditional pension and cash balance plans. There are also a handful of provisions that apply to both types of retirement plans. The update available below (PDF) provides brief summaries of select SECURE 2.0 provisions.

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https://admin.thompsonhine.com/wp-content/uploads/2023/01/SECURE-2.0-Summary.pdf

SECURE 2.0 Secures Enactment at the Last Minute

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