This edition incorporates all significant statutory changes since 2019, including the SECURE Act of December 2019, the Inflation Reduction Act of 2022, and the SECURE Act 2.0 of December 2022 regarding pension plan distributions, Medicare, and income taxation, as well as other areas.


Imprint: West Academic Publishing
Series: Nutshells
Publication Date: 09/20/2023

Richard L. Kaplan, University of Illinois College of Law

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  • Improvements in Medicare’s coverage of prescription drugs, including insulin;
  • The most significant changes since 1986 in private pension plans, especially new rules for required minimum distributions, including revised life expectancy tables;
  • Updated parameters for all inflation adjustments involving Social Security, Medicare, Medicaid, Supplemental Security Income, Veterans’ Benefits, and federal taxation;
  • Added citations to important federal statutes and regulations throughout the book;
  • Major reorganization of chapters involving health care decision-making and alternative housing arrangements for older Americans;
  • Degendered entire book;
  • Simplified numerical examples;
  • Eliminated redundancies and repetitions within certain chapters; and
  • Substantially trimmed discussion of historical evolution in key subjects.

Learn more about this series.