The Secure 2.0 Act of 2022, which was passed as part of the Consolidated Appropriations Act in 2023, contains several provisions that affect public pension plans.  Provisions include changes to Required Minimum Distributions, catch-up provisions, automatic enrollment, portability transactions, exclusion from gross income of disability payments made to first responders, early withdrawal penalties, recovery of overpayments, the expansion of ECPRS, and public safety officer health insurance exclusion changes.

Ice Miller published an excellent synopsis of those provisions on January 10, 2023.  To read or download the publication, go to https://www.icemiller.com/ice-on-fire-insights/publications/secure-2-0-highlights-for-retirement-plan-sponsors/.  

Segal also published an excellent synopsis on January 4, 2023.  To read their report, go to https://www.segalco.com/consulting-insights/secure-20-retirement-reform-becomes-law.

NAGDCA has a great summary of provisions for governmental plans on their website, located at https://www.nagdca.org/wp-content/uploads/2023/01/SECURE-2.0_SummaryChart_Govt._V2.pdf?utm_source=webpage&utm_medium=button&utm_campaign=secure-chart.

Mercer published a paper titled, "Viewing SECURE 2.0 Through a 403(b) lens located at https://www.mercer.com/insights/law-and-policy/viewing-secure-2-0-through-a-403b-lens/.