On December 29, 2022, President Biden signed into law the Consolidated Appropriations Act (P.L. 117- 328), which included Division T (SECURE 2.0 Act of 2022). The new law includes a modified version of the Legacy IRA Act to enhance and expand the IRA Charitable Rollover.
This document provides a high-level summary of this change in law, some key messages/talking points, and general FAQs.
