SECURE 2.0 emergency savings accounts and 529-to-Roth rollover provisions take effect

529-to-Roth IRA rollovers become available (up to $35,000 lifetime, 15-year holding requirement). Emergency savings accounts linked to employer retirement plans become available — employees can contribute up to $2,500 in penalty-free accessible accounts alongside 401(k)s. Employers may treat emergency withdrawals as matching-eligible.