On-Demand

2 CPE

Surgent's Update on the SECURE 2.0 Act

On-Demand
2 CPE

undefined

This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

 This course provides a comprehensive analysis of the SECURE 2.0 Act. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such, the Act has many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information available in order to effectively advise your clients on these important changes.

Learning Objectives

  • Understand the latest nuts and bolts rules on retirement for yourself and your accounting and finance clients
  • Competently discuss the current state of retirement planning with your accounting and finance clients

Major Topics

  • Automatic enrollment requirements for 401(k) plans
  • Change in the credit for small employer pension plan startup costs
  • $2,000 saver’s match
  • Changes in pooled employer plans
  • Multiple employer 403(b) plans
  • Increase in age for required beginning date for mandatory distributions
  • Indexing IRA catch-up limit
  • Higher catch-up limit to apply at age 60, 61, 62, and 63
  • Treatment of student loan payments as elective deferrals for purposes of matching contributions
  • Application of credit for small employer pension startup costs to employers who join an existing plan
  • Small immediate financial incentives for contributing to a plan
  • Withdrawals for certain emergency expenses
  • Starter 401(k) plans for employers with no retirement plans
  • Improving coverage for part-time workers
  • Recovery of retirement plan overpayments
  • Tax treatment of IRAs involved in a prohibited transaction
  • Clarification of substantially equal periodic payment rule

CPE Credits Available

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Enrolled Agent - IRS Credit Eligible
  • Tax

Prerequisites

None

Advanced Preparation

None

Intended Audience

Any accounting and finance practitioner advising clients with respect to new pension and other changes brought about by the SECURE 2.0 Act

Provider

Surgent CPE

Purchase This Course

  • COCPA Member

    $ 89 89
    Join

  • COCPA Non-Member

    $ 116 116
    Your Price

Please login to register.