February 20, 2024Internal Revenue ServiceAttn: CC:PA:LPD:PR (Notice 2024-2)Room 5203P.O. Box 7604Ben Franklin StationWashington, D.C. 20044.RE: Notice 2024-2To Whom It May Concern:On December 20, 2023, the Internal Revenue Service (IRS) issued Notice 2024-2 (Notice), which included guidance on various sections of the SECURE 2.0 Act (SECURE 2.0). In the Notice, the IRS specifically asked for comments on Sections 113 and 348 and solicited any other additional comments. The U.S. Chamber of Comme...