Notice 2024-65 requests comments from the public regarding all aspects of sections 103 and 104 of the SECURE 2.0 Act of 2022. Section 103 of the SECURE 2.0 Act of 2022, in part, added section 6433 to the Internal Revenue Code, which provides for matching contributions (Saver’s Match contributions) paid by the Secretary of the Treasury to applicable retirement savings vehicles on behalf of eligible individuals who make qualified retirement savings contributions. Section 104 of the SECURE 2.0 Act of 2022 requires the Department of the Treasury to take steps to increase public awareness of the availability of Saver’s Match contributions and to provide a report to Congress on anticipated promotion efforts by the Department of the Treasury.

Notice 2024-65 will be in IRB:   2024-39, dated September 23, 2024.