Overview of the SECURE Act (Completed)

Date: Tuesday, January 14, 2020
Instructor: Klaralee R. Charlton
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC
2 hours Estate Planning for CFP

Provisions of the legislation dubbed the Secure Act recently passed as part of the congressional spending bill. The main points of the Secure Act affect retirement plans for small businesses and taxpayer’s payout requirements from their retirement plans. This course will provide you with a history of this legislation, a summary of its main provisions, and planning ideas for clients affected by the act.

Who Should Attend
Attorneys, CPAs, Enrolled Agents

Topics Covered

  • Legislative history of the Secure Act
  • Summary of the "safe harbor" for small business retirement
  • Description of the expanded retirement plan eligibility options for part-time employees
  • Illustrations of the impact of the changes to required minimum distributions for participants and beneficiaries
  • Planning ideas for clients affected by the passage of the Secure Act

Learning Objectives

  • Describe how the Secure Act passed congress and its primary provisions
  • Recognize the potential tax impacts related to IRA withdrawals by participants and beneficiaries under the Secure Act
  • Recognize how to recommend tax planning to clients affected by the Secure Act
  • Identify the changes affecting small business retirement plans and part-time employees


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of estate planning.

Advance Preparation

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