Secure Act 2.0: What You Need to Know

Overview

This course will be available for 90 days from your date of purchase.

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

Prerequisites

None

Objectives

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

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