Table of Provisions | Division O - SECURE ACT

Updated by Dakota Morrison

The following table provides a summary of the provisions in the Act relating to plans subject to IRC §401. Where applicable, links to an in-depth articles. Scroll to the right to view the full table.

Act Section

Description of Issue

IRC § or ERISA §

Plans Impacted

Effective Date

"M"andatory / "O"ptional)

Link to Article


Allows home healthcare workers to contribute to a plan or IRA by treating difficulty of care payments as compensation for purposes of qualified defined contribution plans and IRAs

IRC §408(o) and §415(c)

Defined contribution plans, and IRAs

January 2016


Provides a fiduciary safe harbor for the selection of the lifetime income provider

ERISA §404(e)

Defined contribution plans

December 20, 2019


Modifies the nondiscrimination rules with respect to closed plans to permit existing participants to continue to accrue benefits

IRC §401(o)

Closed defined benefit plans

December 20, 2019


Prohibits credit card loans or similar arrangements

IRC §72(D)

Plans permitting participant loans

December 21, 2019



Generally requires death RMDs to be distributed within 10 years

IRC §401(a)(9)

Defined contribution plans, 403(b) plans, governmental 457(b) plans, and  IRAs

December 31, 2019



Maximum Automatic Enrollment Percentage for QACA from 10% to 15% of compensation

IRC §401(k)(13)(C)(iii)

401(k) & 403(b) plans that include QACA

January 2020



Eliminates notice for Safe Harbor Non-Elective(SHNE); allows adoption of SHNE up to end of following plan year if increased from 3% to 4%

IRC §401(k)(12) and (13)

401(k) plans and limited number of 403(b) plans

January 2020



Increases small employer plan start-up credit

IRC §45E

Qualified plans, SEPs, and SIMPLEs

January 2020


New tax credit for plans that included an Eligible Automatic Contribution Arrangement (EACA)

IRC §45T

401(k) and SIMPLE plans including EACA feature

January 2020


Permits distributions of lifetime income investments that are no longer authorized to be held as an investment option under the plan

IRC §401(a)(38), 401(k)(2)(B), 402(b), and 457(d)(1)

Defined Contribution Plans, 403(b) plans, and government 403(b) plans

January 2020


Penalty-free distributions for birth or adoption of a child of up to $5,000 per birth or adoption

IRC §72(t)(2)

Defined Contribution Plans, 403(b) plans, and government 457(b) plans

January 2020


Increases RMD age from 70 1/2 to 72

IRC §401(a)(9)(C)(i)(1)

Qualified plans, 403(b) plans, and governmental 457(b)

January 2020



Allows an employer to adopt a plan for a year by the due date of the employer’s tax return due date for such year

IRC §401(b)

Qualified plans

January 2020


Increased penalties retirement plan returns and notices

IRC §6652(d), (e), and (h)

All plans required to file Form 5500 or 8955-SSA, or to provide a notice of voluntary income tax withholding on distributions

January 2020


Multiple Employer Plans (MEPs), Pooled Employer Plans (PEPs),

IRC §413(e), ERISA §3(43), §103

Qualified DC plans and IRAs

January 2021


New maximum service condition for elective deferrals purposes for Long-Time Part-Time

IRC §401(k)(2)(D)

401(k) plans

January 2021


Requires benefit statements provided to DC plan participants to include a lifetime income disclosure at least once during any 12-month period IRC

ERISA §105(a)(2)(B) & (D)

Defined contribution plans



Provides remedial plan amendment period with IRC §411(d)(6) relief until the 2022 plan year (2024 plan year for IRC §414(d) governmental plans)

IRC §6652(d), (e), and (h)

All plans impacted by the changes made by the SECURE Act

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