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[Music] good afternoon everyone this is Bob Dole president of solution driven wealth today is January the 19th 2023 on behalf of everyone at solution driven wealth to wish you a very happy and healthy start to your 2023. we have some important legislative changes that took place late in 2022 that we want to review with you today the prior act called the secure Act was passed during the Trump Administration in 2019 however there were some insufficient elements of that legislation secure act 2.0 attempts to address some of the shortfalls and inadequacies of that legislation the new legislation allows for penalty-free rollovers from 529 accounts so in a situation where maybe you dont have a child thats going to college anymore you can actually transfer that money into a Roth IRA previously 8529 accounts had to be exhausted and only used for college education expenses there are of course some limitations to the utilization of this strategy additionally therell be no required minimum di