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On December 22, Congress passed the Consolidated Appropriations Act of 2023 to fund the government through September 30, 2023. Division T of the legislation is the SECURE 2.0 Act of 2022 (“SECURE 2.0”), which builds upon 2019’s Setting Every Community Up for Retirement Enhancement Act (the “SECURE Act,” H.R. 1994).

SECURE 2.0 contains 90 provisions aimed at modernizing the retirement system, encouraging additional retirement savings, and easing administrative requirements. Two of NAGDCA’s priorities – eliminating the “first day of the month rule” for 457 plans and exempting designated Roth contributions from the lifetime required minimum distribution rules – were included in the final legislation.

In this webinar, NAGDCA and Groom Law Group discuss SECURE 2.0 and provide an overview of provisions that impact government defined contribution plans.


  • Select "Download" to access the slides.
  • Click here to view the recording. 
  • Click here to download a chart summarizing all of SECURE 2.0’s provisions along with their effective dates.

  • Version
  • 776.59 KB File Size
  • January 11, 2023 Create Date
  • January 11, 2023 Last Updated
SECURE 2.0 Webinar