SECURE 1.0 and 2.0 Acts – Where are we at with all of this retirement plan legislation? Review current DOL and IRS guidance, including the various provisions in SECURE 2.0 and the latest IRS guidance related to such provisions including the IRC §529 ROTH rollover, the Rothification of employee and employer contributions to SEPs and SIMPLEs, the special spousal rollover. And finally, will we have final death RMD regulations under the 10-year distribution provision in SECURE 1.0 Act?