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Round One of SECURE Act IRS Guidance Clarifies Some Key Issues for Retirement Plans

IRS Notice 2020-68 (Notice) provides the first round of guidance on a number of provisions under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and the Bipartisan American Miners Act of 2019. The key qualified plan provisions are highlighted and summarized below:

  • Participation of part-time employees in 401(k) plans

  • Qualified birth or adoption distributions

  • Changes to in-service distributions from pension plans

  • Deadline for plan amendments

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