SECURE Act 2.0: What You Need to Know
Overview
Signed by President Biden on December 29, 2022, as part of the Consolidation Appropriations Act, this program provides an explanation of the Secure Act 2.0 provisions impacting individuals and business taxpayers. Learn what you need to know for this filing season and how to plan for future years for your clients.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
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
Prerequisites
Basic working knowledge of tax issues as they related to employee and retirement benefits
Designed For
CPAs working in public accounting and members in industry
Objectives
- Implement practical strategies based on the Secure Act 2.0 provisions
- Identify and recall key compliance issues
- Identify and recall significant changes in retirement provisions
Preparation
None
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).
Leader(s):
Leader Bios
Steven Dilley PhD, Federal Tax Workshops Inc
Steven C. Dilley is a professor at Michigan State University where he teaches tax accounting. He obtained his PhD in accounting from the University of Wisconsin-Madison in 1972. In 1969 he also received a law degree and an undergraduate accounting degree from UW-Madison. He is a member of the Wisconsin Bar Association, the American Bar Association, the Wisconsin Institute of CPAs, the Michigan Association of CPAs, the American Accounting Association, the American Institute of CPAs, the American Taxation Association, and the Hawaii Association of Public Accountants. Steve is the President of the Federal Tax Workshops, Inc. This organization prepares continuing education materials and presents continuing education programs for accountants and attorneys throughout the United States. Steve is nationally known for his knowledge of taxation in general and especially for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on those topics.
Non-Member Price $59.00
Member Price $39.00