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.
Why it matters
For IRS Form 5500-EZ, this term helps decide which records, dates, values, or review questions belong in the packet.
How the tool uses it
Solo 5500 treats this as a review signal. The user enters the facts, checks the source-linked explanation, reviews the packet, and files through the official channel when the supported case still fits.
When to check the source
Check the official source when the answer depends on eligibility, late filing relief, official correspondence, valuation, or a fact you cannot verify from your own records.
Source and review date
Last reviewed: . Use the linked source for the official wording behind this term.
Official source: IRS Form 5500-EZ filing notices