SECURE Act 2.0

The 2022 retirement law that rewrote a lot of the Solo 401(k) rulebook. Highlights: the RMD age moved from 72 to 73 (and to 75 in 2033), Roth Solo 401(k) accounts no longer have lifetime RMDs, the 60-to-63 super catch-up of $11,250 was created, employer profit sharing can now be Roth (provider support is still spotty in 2026), and high earners ($145k+) must take their catch-up as Roth (IRS delayed this to 2026 for plans still adapting). Also extended the plan setup deadline to the tax filing deadline including extensions, the reason most one-person businesses can still set up a Solo 401(k) after year end.