Secured Act 2.0

Albert Feuer recently posted his article entitled Secure Act 2.0: A Missed Opportunity to Enhance Retirement Equity which appears in Tax Management Compensation Planning Journal, 51 01, 1/6/23, The Bureau of National Affairs, Inc., on SSRN. Here is the abstract of his article:

SECURE Act 2.0, which was enacted on December 29, 2022, represents a missed opportunity to enhance retirement equity. The Act’s 92 provisions provide small new tax incentives to those American workers struggling to save for a comfortable retirement, larger tax incentives to those with few retirement concerns, more complex retirement tax rules, and weaken compliance rules that are primarily applicable to those with few retirement concerns.