SECURE 2.0 is follow-up to 2019 legislation that covers employer retirement plans and IRAs. One of the main implications for individuals is increased savings opportunities in tax-advantaged accounts, including tax credits that may encourage small businesses to sponsor retirement plans. In 2024, the Act will allow emergency savings in defined contribution plans and company matching funds into the retirement plan for participants paying student loans.  Other provisions to bolster retirement savings will follow in 2025 and 2027.