Note:  The 2023 Consolidated Appropriations Act (the “CAA”) passed the House and the Senate on December 23, 2022 and December 22, 2022, respectively, and the President signed it into law on December 29, 2022. The CAA contains significant changes to employer-provided retirement plans and individual retirement plans. The changes are contained in the CAA’s section titled “SECURE 2.0 Act of 2022.” By my initial count, there are close to one hundred provisions! I will need to spend a significant amount of time reviewing this new law over the next few weeks, so The Speed Reader’s February edition will cover it.