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SECURE 2.0 Includes PBGC Premium Relief… for Some Plans

Proskauer's Employee Benefits & Executive Compensa

JANUARY 31, 2023

Act of 2022 (“ SECURE 2.0 ”) that was signed into law on December 29, 2022 as part of the 2023 Consolidated Appropriations Act includes a slew of changes for retirement plan sponsors and employers. also does not change PBGC’s indexed flat-rate premiums for both single-employer pension plans and multiemployer pension plans.

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Pension Executive Compensation Retirement Plan Employment 52
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AMERICAN RESCUE PLAN ACT CONTAINS MANY EMPLOYEE BENEFITS RELATED PROVISIONS

Benefits Notes

MARCH 31, 2021

Employers can adopt the increased limits through a retroactive plan amendment so long as the amendment is adopted before the end of the plan year in which it is effective (December 31, 2021 for calendar year plans). Single Employer Pension Plan Provisions. This provision was removed from the final bill.

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Family and Medical Leave Act Employee Benefits Taxes Pension 40
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