One important provision of the 2022 SECURE 2.0 law is the requirement that most new 401(k) and 403(b) plans must institute automatic enrollment. This rule is effective for plan years beginning after December 31, 2024. A “plan year” is the plan’s 12-month fiscal year and is usually January 1 – December 31. So, many new plans became subject to automatic enrollment on January 1, 2025. On January 9, 2025, the IRS issued proposed regulations on this rule.