9 X Secure 2 0 Changes

SECURE 2.0 Act — Key Changes and Exam Provisions Exam: EA — Enrolled Agent Chapter: Chapter 9 — Retirement Accounts and Social Security Applicable Law: SECURE 2.0 Act of 2022 (signed Dec 29, 2022); provisions phased in 2023–2033 Last Updated: 2026-06-26 --- ## Key Takeaways - SECURE 2.0 is a comprehensive update to retirement rules — not a minor tweak. Over 90 provisions. - The biggest change for EA exam purposes: RMD age is now 73 (effective 2023) and rises to 75 in 2033. - New "super catch-up" contribution for ages 60–63 in employer plans: $11,250 (2025). - 529-to-Roth IRA rollovers are now permitted, subject to conditions. - Employers can now match student loan payments as if they were 401(k) deferrals. - Emergency expense distributions (up to $1,000/year) avoid the 10% early distribution penalty. --- ## Required Minimum Distributions (RMDs) ### RMD Age Change | Rule | Old Law | SECURE 2.0 | |---|---|---| | RMD starting age | 72 (pre-SECURE 2.0) | 73 (effective Jan 1, 2023) | | Future increase | N/A | 75 (effective Jan 1, 2033) | Exam Tip: The EA exam tests the current RMD age. For the 2026–2027 cycle (testing Dec 31, 2025 law), the correct answer is age 73. Any reference to "age 72" is outdated. - Applies to traditional IRAs, SEP-IRAs, SIMPLE IRAs, 401(k), 403(b), and 457(b) plans (employer plans) - Roth IRAs still have no RMD requirement during the owner's lifetime (unchanged) - Beginning in 2024, Roth accounts in employer plans (Roth 401(k)) also have no RMD requirement during the owner's lifetime ### Missed RMD Penalty Reduction - Old penalty: 50% excise tax on the shortfall - SECURE 2.0: Reduced…