This document is an analysis of the Proposed Regulations issued on February 23, 2022 for the SECURE Act prepared by the InterActive Legal Content Team.The memo is a preliminary guide to the Proposed Regulations meant to both explain the potential impact of the Proposed Regulations and to point out remaining areas of uncertainty.Finally, the memo is intended to assist InterActive Legal subscribers in reviewing existing InterActive Legal provisions regarding retirement benefits and in understanding how the Proposed Regulations would apply if adopted without revision.
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