The SECURE Act of 2019 altered the landscape for IRAs significantly when signed into law. Just when advisors gained a level of comfort with the SECURE Act, the United States Treasury Department issued Regulations in early 2022 requiring RMDs under the 10-year Rule in years 1-9. After realizing that many individuals were unaware of that requirement, the Internal Revenue Service responded by issuing Notice 2022-53 suspending the requirement to take RMDS in 2021 and 2022. SECURE 2.0 came at the end of 2022 ushering in some welcome changes but adding unnecessary complexity to our retirement world by increasing the age at which certain individuals needed to begin taking RMDs. Individuals born in 1951 found themselves in the unusual situation of having taken what they thought were RMDs in 2023 required under SECURE before realizing that SECURE 2.0 delayed their RBD. For some, that meant a distribution from the IRA that was not an RMD, but for which the usual 60—day roll over deadline had already expired. The IRS issued Notice 2023-54 in response.