Course Description
Course publication/revision date: This course was updated on 2/25/2026.
The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions that become effective over several years designed to encourage retirement savings, help ensure the sufficiency of retirement funds, bring additional clarity and transparency to retirement plan rules, and increase federal revenue. In so doing, the Act addresses desirable outcomes, including:
Creating improved retirement security;
Ensuring retirement income preservation;
Simplifying retirement plan rules; and
Enhancing federal revenue.
This course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. Appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.
