The SECURE 2.0 Act of 2022, a long-anticipated package of retirement provisions and the most comprehensive retirement plan legislation in 16 years, was enacted in late December 2022. SECURE 2.0 contains 90 provisions that impact tax-qualified retirement plans, employer plan sponsors, and plan participants. Join attorneys from Ogletree Deakins’ Employee Benefits and Executive Compensation Practice Group for an overview of SECURE 2.0 in this two-part webinar series. The second webinar will focus on provisions affecting distributions from retirement plans, including required minimum distributions, emergency withdrawals, and recoupment (or not) of overpayments.