Personal Finance & Estate › Retirement accounts & pensions › 401(k) plan
SECURE Act (2019) & SECURE 2.0 (2022)
2019 & 2022· Legal document or tool
Law or rule (2026)Set by statute, regulation or the agency; numbers change yearly.
Two federal laws, in 2019 and 2022, that rewrote dozens of retirement rules on ages, heirs, catch-ups and Roth options.
See it on the Personal Finance & Estate map →How it works
SECURE (signed December 20, 2019) raised the RMD age to 72, dropped the age cap on IRA contributions, and replaced the lifetime 'stretch IRA' for most heirs with a 10-year rule. SECURE 2.0 (signed December 29, 2022) raised the RMD age to 73, then 75 from 2033; cut the missed-RMD penalty from 50% to 25%; ended Roth 401(k) RMDs; added the ages 60–63 catch-up; required Roth catch-ups for high earners; mandated auto-enrollment in new plans; and allowed limited 529-to-Roth rollovers.
Why it matters for you
Much retirement advice written before 2020 is out of date; ages, heir rules and Roth options all shifted.
Rules, limits and sources (2026)
Parts of the Further Consolidated Appropriations Act, 2020 and the Consolidated Appropriations Act, 2023; IRS regulations (2024–2025); Joint Committee on Taxation summaries.
Watch out for
Some provisions, like the 2027 Saver's Match, are still rolling out; drafting errors have needed IRS workarounds and a proposed technical-corrections bill.
Connections (4)
▸SECURE Act (2019) & SECURE 2.0 (2022) rewrote many rules for 401(k) planLaw or rule (2026)
How they connect
The two SECURE laws changed 401(k)s more than any law since 2006: mandatory auto-enrollment for new plans, part-time worker eligibility, ages 60–63 'super' catch-ups, Roth employer contributions, student-loan matching, small emergency withdrawals and, from 2026, Roth-only catch-ups for higher earners.
When it applies
Enacted December 2019 and December 2022; provisions phase in from 2020 through 2027, administered by the IRS and the Labor Department.
The rule
Statute text and IRS notices (e.g., Notice 2023-62 delaying Roth catch-ups to 2026); most plans must adopt amendments by the end of 2026.
Watch out for
How many employers adopt the optional features, and whether auto-enrollment's gains last, remain to be seen.
▸SECURE Act (2019) & SECURE 2.0 (2022) raised the starting age of Required minimum distributions (RMDs)Law or rule (2026)
How they connect
SECURE raised the RMD starting age from 70½ to 72 in 2020; SECURE 2.0 raised it to 73 in 2023 and to 75 from 2033 for people born 1960 or later. It also cut the missed-RMD penalty from 50% to 25%, or 10% if corrected promptly.
When it applies
Signed December 2019 and December 2022; IRS final regulations followed in July 2024.
The rule
Statute text (SECURE Sec. 114; SECURE 2.0 Secs. 107 and 302) and IRS Publication 590-B.
Watch out for
Drafting left the age for people born in 1959 ambiguous; IRS proposed rules (2024) set it at 73 pending a legislative fix.
▸SECURE Act (2019) & SECURE 2.0 (2022) created Inherited IRA 10-year ruleLaw or rule (2026)
How they connect
The 2019 SECURE Act ended the lifetime 'stretch IRA' for most non-spouse heirs, replacing it with a 10-year deadline. Congress used the change partly to raise revenue: faster withdrawals bring tax forward. SECURE 2.0 later adjusted rules for trusts and surviving spouses.
When it applies
Applies to IRA and 401(k) owners dying on or after January 1, 2020, under SECURE Act Section 401.
The rule
Statute text; congressional revenue estimates scored the change as raising roughly $15 billion over ten years.
Watch out for
Whether heirs should withdraw evenly or wait for low-income years is a tax-planning call; trusts as beneficiaries remain complicated.
▸SECURE Act (2019) & SECURE 2.0 (2022) allows limited Roth rollovers from 529 college savings plan (ScholarShare in CA)Law or rule (2026)
How they connect
SECURE 2.0 lets leftover 529 money move to the beneficiary's Roth IRA: up to $35,000 lifetime, if the account is at least 15 years old, excluding contributions from the last five years, and within the yearly IRA limit ($7,500 in 2026) and the beneficiary's earned income.
When it applies
Passed December 2022; rollovers allowed from January 1, 2024. California treats them as taxable non-qualified withdrawals.
The rule
IRC Sec. 529(c)(3)(E), added by SECURE 2.0 Sec. 126; reported on IRS Forms 1099-Q and 5498.
Watch out for
Whether changing the beneficiary restarts the 15-year clock remains unresolved pending IRS guidance.