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SECURE 2.0

SECURE 2.0 Act implementation, Roth catch-up contributions, auto-enrollment, and retirement plan compliance updates.

Retirement and Pension Actuarial Outlook 2026: Record Funding, SECURE 2.0, and the De-Risking Crossroads

DB funded status at 109%, SECURE 2.0 Roth catch-up mandate, $51.8B pension risk transfer market, and PBGC premiums at $111/participant. A comprehensive outlook for pension actuaries.

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