Tax Changes Enacted Under SECURE 2.0 Continue to Impact Tax-Exempt Health Organizations in 2025 and Beyond
This Briefing is brought to you by AHLA’s Tax and Finance Practice Group.
- July 22, 2025
- David Ashner , Groom Law Group, Chartered
- David Block , Groom Law Group, Chartered
- Christine Keller , Groom Law Group, Chartered
The SECURE 2.0 Act of 2022 (SECURE 2.0), which largely built upon 2019’s Setting Every Community Up for Retirement Enhancement Act (SECURE 1.0), enacted wide-ranging changes to retirement plans, including 403(b) plans sponsored by tax-exempt hospitals and health organizations. These changes have different impacts on 403(b) plans depending upon whether the plan is subject to the Employee Retirement Income Security Act of 1974 (ERISA) or is exempt from ERISA.
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