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SECURE Act

As of 4/1/2026

Setting Every Community Up for Retirement Enhancement (SECURE) Act

What is it?

The SECURE 2.0 Act of 2022 (“SECURE 2.0”) was signed into law on December 29, 2022, as part of a year-end federal spending bill. SECURE 2.0 builds on the original SECURE Act of 2019 by expanding access to retirement plans and savings, improving administrative efficiency, enhancing retirement income options, and providing additional participant flexibility.

SECURE 2.0 includes numerous provisions with staggered effective dates. Many provisions are now in effect (2023–2025), with additional changes becoming effective in 2026 and beyond.

What do I need to do?

Be prepared to have discussions with your clients. For a comprehensive list of which provisions are already effective, and which are optional and require plan amendments, please visit our SECURE 2.0 Hub.

 

Lincoln Financial® affiliates, their distributors, and their respective employees, representatives and/or insurance agents do not provide tax, accounting or legal advice. Please consult an independent professional as to any tax, accounting or legal statements made herein.

For financial professional use only. Not for use with the public.