SECURE Act Q&As

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. It contains nearly 30 provisions that have a direct impact on retirement plans.

During a recent NAPA webcast on the SECURE Act, numerous questions arose regarding various aspects of the new law—running the gamut from the tax credit for small employer pension plan startup costs to pooled employer plans and lifetime income changes. Click on the related links below to view the questions and answers by topic.

We’ll be adding new questions and answers in the future, so be sure to bookmark and revisit this page! Also, don’t forget about our comprehensive SECURE Act Resource Page, which includes links to the legislation, related legislative documents, our news coverage and various recommended resources.

• Tax Credit (updated March 16, 2020)


• Withdrawal for Birth or Adoption (updated March 16, 2020)


• Pooled Employer Plans (PEPs) (updated March 16, 2020)


• Lifetime Income (updated March 11, 2020)


• Stretch IRA (updated March 16, 2020)


• Filing Penalties (updated March 16, 2020)


• 401(k) Safe Harbor Provisions (updated March 16, 2020)


• Long-term Part-time Employees (updated March 16, 2020)


• Required Minimum Distributions (updated March 16, 2020)

The topics addressed on these pages are for information purposes only and should not be construed as specific tax or retirement plan advice. Individuals should consult a tax advisor or attorney for questions regarding specific tax or legal needs.