In this video, John Iammarino discusses the changes brought about by the Secure Act 2.0 and how it affects company plans. The topics covered include significant tax changes, the change in the required minimum distributions (RMDs) for Roth accounts, the ability of business owners to contribute to Roth sep and Roth simple IRAs, changes in matching contributions and the "rothification" of catch-up contributions for individuals over 50.