After months of uncertainty, Congress passed the Setting Every Community Up for Retirement Enhancement (SECURE) Act, clearing the way for one of the most significant pieces of retirement plan and education account legislation in more than a decade. On December 20, President Trump signed the SECURE Act into law. The SECURE Act makes numerous changes to both Internal Revenue Code (IRC) and Employee Retirement Income Security Act (ERISA) that will expand retirement plan coverage for workers and increase savings opportunities. A welcome addition to the bill and beneficial for adoptive families, a new exception to the 10% early distribution penalty:…