Overview The Setting Every Community Up for Retirement Enhancement Act, also known as the SECURE Act, was signed into law on December 20, 2019, effective January 1, 2020. It was a late attachment to the US year-end spending bill. There were some major changes created by the new law: some are beneficial and common-sense changes to catch up to current times; one change, however, can be viewed as a major change for the worse and will likely affect many retirement and estate plans. That change invol
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