SECURE 2.0 Act

2022 federal law making 90+ changes to retirement plan rules including RMD age, Roth Solo 401(k), and catch-up rules.

Definition

The SECURE 2.0 Act of 2022 (Setting Every Community Up for Retirement Enhancement) made 90+ changes to retirement plan rules. Key Solo 401(k) impacts: RMD age raised to 73 (then 75 in 2033), Roth employer contributions allowed, age 60-63 catch-up boost ($11,250 in 2025), and student loan matching. The Act did not change Form 5500-EZ filing rules.

Related terms

Solo 401(k)401(k) retirement plan covering only a self-employed business owner and optionally their spouse.Required Minimum Distribution (RMD)Annual minimum withdrawal required from Solo 401(k) starting at age 73 (SECURE 2.0 Act).