CRS Report: SECURE Act (IRC §401)

Report on SECURE Act, as incorporated into the enacted Further Continuing Appropriations Act, 2020, the Congressional Research Service issued December 20. Two bills introduced in Congress would provide changes to certain retirement tax provisions. Both bills have been incorporated into the government spending bill signed into law December 20. CRS outlines several of the provisions. [Congressional Research Service, The SECURE Act and the Retirement Enhancement and Savings Act Tax Proposals (H.R. 1994 and S. 972) (Dec. 20, 2019)]

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