Skip to main content

Secure Act 2.0: What you need to know

Available Until

OnDemand

1.00 Credits

Member Price $39.00

Non-Member Price $69.00

Overview

This program provides an explanation of the Secure Act 2.0 tax provisions impacting both individuals and business taxpayers.



  • Course Instructor: Steven C. Dilley, PhD, CPA, JD
  • Highlights

    • Expanding Automatic Enrollment in Retirement Plans
    • Increased Age for RMDs
    • Higher Catch-up Contribution Limit
    • Emergency Expense Penalty-Free Withdrawals
    • "Starter" 401(k)s for Certain Employers
    • Part-time Worker Improved Coverage
    • Excise Tax Reduction for Certain Retirement Plan Accumulations
    • Employee Plan Conflict Resolution Expansion
    • Retroactive First Year Elective Deferrals For Sole Proprietors
    • Change in Plan Requirements for Unrollees
    • Surviving Spouse Election
    • Reduced Tax on Excess Contributions
    • Timely Plan Amendment Changes
    • Elective Deferral Changes
    • Employer Match as Roth Contribution

    Prerequisites

    None

    Designed For

    CPAs in public practice and industry seeking an update on the latest retirement plan tax legislation.

    Objectives

    • Identify and recall key compliance issues and significant changes in retirement provisions.

    Preparation

    None

    Notice

    This is an OnDemand course offered by a third-party vendor. To access the course after purchase, go to My NESCPA and then My CPE and click on My OnDemand. Individual courses are available 90 days from the date of purchase.

    Non-Member Price $69.00

    Member Price $39.00