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The Setting Every Community Up for Retirement Enhancement (SECURE) Act is one of the most significant pieces of retirement legislation in more than a decade. The wide-ranging legislation draws from several bipartisan bills to improve upon the success of the private employer-based retirement system by seeking to make it easier for businesses to offer retirement plans and for individuals to save for retirement. This topical resource page includes links to the legislation, related legislative documents, our news coverage and various recommended resources.

Updated 5/17/2022


News Coverage 

Browse our news posts and commentary on the SECURE Act, starting with passage in the House in mid-December 2019. To review our coverage of the SECURE Act prior to mid-December 2019, visit our Legislation page.


Key SECURE Act Provisions and Effective Dates

Our at-a-glance summary of the SECURE Act's provisions and their effective dates as of Dec. 20, 2019.



Visit our SECURE Act Q&As page to stay informed about various questions and answers addressed during recent NAPA webcasts on the SECURE Act. The Q&As are arranged by topic.


Hot off the Press: Newly Released Analyses

SECURE 2.0 Surpises: Accelerated LTPT Employee Eligibility (Milliman, May 2022)

A Rumor of the Death of GoPs (Pete Swisher, Sept. 15, 2021)

Pros and Cons of Pooled Employer Plans (Venable LLP, July 30, 2021)

PEP Talk: Will Pooled Employer Plans Be a Game-Changer? (Judy Ward, Oct. 2020)

LTPT Eligibility Requirements Take Effect in 2021 (Faegre Drinker, Aug. 10, 2020)

The SECURE Act's LTPT Employee Eligibility Rules (Maria Hurd, Belfint Lyons Shuman CPAs, May 12, 2020)

Details of the SECURE Act Small Employer Plan Credit (Annemarie Keehn, RMS LLC, March 2, 2020)

The SECURE Act's 403(b) Custodial Account 'Distribution' Does Not Create IRAs (Bob Toth, Feb. 24, 2020)

How Much More Secure Does the SECURE Act Make American Workers? (Jack VanDerhei, EBRI, Feb. 20, 2020)

Pete Swisher Explains Why Companies Don't Care About MEPs (, Feb 19, 2020)

SECURE Act — Defined Benefit Plans (Beth Miller, Spencer Fane, Feb. 14, 2020)

Church Plans Under the SECURE Act (Groom Law Group, Feb. 11, 2020) 

SECURE Act: Two Key Changes for Defined Benefit Plans (Seth Safra and Jennifer Rigterink, Proskauer, Feb. 12, 2020)

Suggested Changes to 402(f) Notice Because of SECURE Act (pdf) (SPARK Institute, February 2020)

Lifetime Income Provisions Under the SECURE Act (Groom Law Group, Feb. 6, 2020)

SECURE Act Surprises for Plan Sponsors and TPAs (Charles J. Clark & Deborah Lachner, Milliman, Feb. 6, 2020)

SECURE Act leaves questions about distributions for birth, adoption (Mercer, Jan. 28, 2020)

SECURE Act and 'Portability of Lifetime Income' – Document Drafters Need to Be Wary (Bob Toth, Jan. 25, 2020)

SECURE Act Signed into Law (NAPA DC Insider, Winter 2020)

SECURE Act: Withdrawals for Birth or Adoption (Annemarie Keehn, Jan. 21, 2020)

403(b) and the SECURE Act: The New 500 Hour, Long Service Rule Does Not Apply to 403(b) Plans (Bob Toth, Jan. 20, 2020)

SECURE Act Requires Immediate Action by Plan Service Providers (Groom Law Group, Jan. 15, 2020)

SECURE Act: Rules Related to Safe Harbor Plans (Annemarie Keehn, Jan. 15, 2020)

As Out-of-Pocket Childbirth Costs Soar, SECURE Act Offers Relief (Christine P. Roberts, Jan. 13, 2020) 

SECURE Act Testing Relief for Closed/Frozen Defined Benefit Plans (Groom Law Group, Jan 10, 2020)

SECURE Act and Guaranteed Income: Part 1, Part 2 (Fred Reish)

Next Steps for IRA Providers (Morgan Lewis & Bockius, Jan. 8, 2020)

SECURE Act Means It's Time to Review Estate Plans (BakerHostetler, Jan. 8, 2020)

SECURE Act: Covering Long-Term Part-Time Workers (Annemarie Keehn, RMS LLC, Jan. 7, 2020)

A Basic "Comparison Glossary" for MEPs and MEP Types After the SECURE Act (Bob Toth, Jan. 4, 2020)

Scoring the SECURE Act: A Disappointing Effort (Robert C. Lawton, Jan. 3, 2020)

The 2020 repeal of stretch IRAs: How will it affect estate planning? (Thompson Coburn LLP, Dec. 26, 2019)

SECURE Act In; Cadillac Tax Out (includes repeal of ACA tax provisions) (Ballard Spahr, LLP, Dec. 23, 2019)

The SECURE Act’s Significant Impact on Beneficiaries (Warner Norcross + Judd, Dec. 23, 2019)

Overview of SECURE Act Provisions Affecting Retirement Plans (Morgan Lewis, Dec. 23, 2019)

New Pension Legislation Passes! Feeling More Secure? (Ferenczy Benefits Law Center, Dec. 23, 2019)

SECURE Act Makes Significant and Immediate Pension Law Changes (Craig Hoffman, Trucker Huss, Dec. 20, 2019)

SECURE Act Finally to Become Law (Wagner Law Group, Dec. 20, 2019)

Chronological list of SECURE Act effective dates (Robert Toth, Dec. 18, 2019)

Plain Language Version of SECURE's MEP, PEP and 'Group of Plans' Provisions (Pete Swisher, Dec. 17, 2019)


Legislative Documents  

Further Consolidated Appropriations Act, 2020 (see Division O for SECURE Act; Dec. 20, 2019)

Joint Tax Revenue Estimates of Further Consolidated Appropriations Act (Dec. 17, 2019)

H.R. 1994 as approved by House

House Ways and Means Committee Report on H.R. 1994

Joint Tax Committee Description of H.R. 1994

Joint Tax Committee Revenue Estimates of H.R. 1994


DOL Guidance 

Proposed Rules on Reporting Requirements for Groups of Plans (DOL, IRS and PBGC, Sept. 15, 2021)

Sample Pooled Plan Provider Registration Form (Nov. 19, 2020)

Final PPP Registration Rule (Nov. 12, 2020)

Proposed Rule on Registration Requirements for Pooled Plan Providers (Aug. 20, 2020)

Interim Final Rule on Lifetime Income Disclosures (Aug. 17, 2020)

Factsheet on Lifetime Income Disclosure Rule (Aug. 17, 2020)

RFI on Prohibited Transactions Involving PEPs and Other MEPs (June 18, 2020)


IRS Guidance 

Proposed Rule on Unified Plan Rule (a.k.a. One-Bad-Apple Rule) for MEPs (March 25, 2022)

Proposed Rule on Required Minimum Distributions (RMDs) (Feb. 24, 2022)

IRS Retirement Plans FAQs Regarding Multiple Employer Plans (Oct. 13, 2020)

Notice 2020-68 (Sept. 2, 2020)


ARA Comment Letters

ARA Comment Letter on Lifetime Income Illustrations (Nov. 17, 2021)

ARA Comment Letter on LTPT Employee Administration (Nov. 2, 2020)

ARA Comment Letter on PPP Registration Requirements (Oct. 1. 2020)

ARA Comment Letter on LTPT Employee Rule (May 21, 2020)

ARA Comment Letter Responding to EBSA's June 2020 RFI on PEPs and Other MEPs (19 pages, July 20, 2020) 

PEPs—Relief from ERISA's Prohibited Transaction Rules (8 pages, June 9, 2019) 


Additional Pre-enactment Resources

The SECURE Act and Guaranteed Retirement Income in Plans (; Aug. 13, 2019) 

Bipartisan Bill Paves the Way for Significant Retirement Plan Reforms (McDermott Will & Emery; June 4, 2019)

SECURE Act: Key Changes for Plan Sponsors and Employers (Proskauer Rose LLP; May 30, 2019)

House Passes Bipartisan Retirement Reform Legislation (Groom Law Group; May 28, 2019)