@fanfare
Seems like your brackets sentence is correct; this is what I found online: "Section 333 of the SECURE 2.0 Act (SECURE 2.0) exempts the excess contribution and earnings allocable to the excess contribution from the 10% additional tax on early distributions, and is effective for any determination of, or affecting, liability for taxes, interest, or penalties which is made on or after December 29, 2022, without regard to whether the act (or failure to act) upon which the determination is based occurred before such date."
