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There are a LOT of retirement provisions in the SECURE 2.0 Act of 2022 (to put it mildly)—this week we asked readers to share the one(s) they’re most excited about—and which they’d like to go deeper on at the NAPA 401(k) Summit. 

That’s right—there are some 90-odd sections in that bill relating to retirement—and this week, particularly as we prepare for an upcoming NAPA Webcast (Jan. 26), and the early bird deadline for registration for the 2023 NAPA 401(k) Summit looms (Jan. 31), we asked readers to…weigh in.

In fairness, we didn’t try to list all 90+ provisions, but we did list out what seemed to be the most significant. And, given a choice between “gives me heartburn,” “could take it or leave it,” or “super excited about this one,” those that topped the latter category were:

80% - A 100% tax credit for new plans;

76% - Increasing the required minimum distribution (RMD) age;

67% - Increase in distribution cash out from $5,000 to $7,000;

66% - Higher catch-up limits at age 60, 61, 62 and 63;

66% - Establishment of a Retirement Savings Lost and Found;

59% - Long-term 529 holdings can be rolled into a Roth IRA;

57% - Expansion of the Employee Plans Compliance Resolution System (EPCRS);

47% - New plans (12/29/22) must have automatic enrollment;

47% - Permanent rules with regard to declaring retirement distribution relief for national disasters;

47% - 403(b)s allowed to invest in CITs (CAUTION: This one isn’t actual yet); and

46% - A new student-loan matching program to treat student loan payments as elective deferrals for purposes of matching contributions.


Now, in the “heartburn” category we had:

64% - Mandatory Roth catch-up for HCEs;

46% - A new “pension-linked” emergency savings provision;

41% - Long-term part-time worker eligibility reduced to two years from three;

39% - Emergency distribution access to funds (up to $1,000), with the OPTION to repay the distribution within three years;

33% - An enhanced Saver’s match that will modify the existing Saver’s Credit by changing it from a credit paid in cash as part of a tax refund to a government matching contribution that must be deposited into a taxpayer’s IRA or retirement plan;

31% - New plans (12/29/22) must have automatic enrollment; and

28% - A new student-loan matching program to treat student loan payments as elective deferrals for purposes of matching contributions.

Although, as one reader pointed out, “I also have heartburn for the provisions that I am excited about. Operationally many of these provisions will be a train-wreck to implement in context of payroll system, recordkeeping system alignment and brain drain of personnel in 401k space who service. (Through attrition and retirement…)”

Oh – and as for the areas most desired for coverage at the NAPA 401(k) Summit? Well, you’ll just have to come and find out! April 2-4, 2023, San Diego. Early bird rates “fly away” January 31. Better sign up today at

Thanks to everyone who participated in this week’s NAPA-Net Reader Radar poll!