The SECURE ACT was passed into law at the end of December 2019 and has sweeping changes with regard to retirement plans and how they are distributed to beneficiaries upon the death of the participant. The effective date for SECURE is for participants who passed away after December 31, 2019. (https://waysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/documents/SECURE%20Act%20section%20by%20section.pdf) The goal of the act was to offer small businesses incenti