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The What’s and When’s of SECURE 2.0


There are a LOT of retirement provisions in the SECURE 2.0 Act of 2022—and we’ve got a new resource—a list of which ones will take effect when.

The Government Affairs team here has developed a table providing descriptions and effective dates for the key provisions contained in the SECURE 2.0 Act of 2022, which was enacted Dec. 29, 2022, as part of the Consolidated Appropriations Act, 2023 (P.L. 117-328).

We now know, for example, that Dec. 29, 2022, will now serve as the date of enactment (DOE), which matters as several provisions become effective immediately, while others become effective in 2023 or later years.

Our chart is organized in the order the provisions become effective, starting with those already in effect or that have retroactive effective dates. In addition, PYB stands for “plan years beginning,” and TYB stands for “taxable years beginning.” Note that this table is not all the law’s provisions, but it does include the most significant ones related to retirement. 

You can find the table online at  

And the rest of the current SECURE 2.0 Act of 2022 resources under the “Hot Topics” tab on at 


All comments
Vance Falbaum
8 months 3 weeks ago
Thank you for the analysis. Any chance you can capture the same info in a PDF?
Nevin Adams
8 months 3 weeks ago
Here you go: