Retirement Planning After SECURE 1.0 / 2.0 Acts (Completed)

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The retirement planning landscape has undergone sweeping changes with the passage of the SECURE Act of 2019 (SECURE 1.0) and the SECURE 2.0 Act of 2022. Together, these landmark laws introduced hundreds of pages of legislative reforms impacting retirement savings, employer-sponsored plans, contribution strategies, and compliance obligations—creating both powerful planning opportunities and substantial complexity for tax and financial professionals.

In this online course, Michael Miranda guides you through the most critical provisions of SECURE 1.0 and SECURE 2.0, with an emphasis on real-world retirement planning and tax implications. You will explore how recent legislative guidance and staggered effective dates—spanning from 2020 through 2028—affect plan design, contributions, Roth treatment, automatic enrollment, and employer credits.

Designed for professionals who advise individuals and businesses on retirement strategies, this program goes beyond statutory language to clarify how SECURE-driven changes interact, where planning pitfalls exist, and how advisors can proactively position clients for compliance and tax-efficient retirement outcomes. Whether you support plan sponsors, business owners, or individual taxpayers, this course equips you with practical insight you can immediately apply.

Who Should Attend
This course is ideal for professionals who advise on retirement, tax, and benefit strategies and want to confidently navigate the post-SECURE era.

Topics Covered

• Overview of retirement planning and tax-favored savings arrangements
• Plans adopted by the tax filing deadline treated as in effect for the prior year
• Enhanced small employer pension plan startup credits
• Traditional and Roth catch-up contribution rules
• Expanded Employee Plans Compliance Resolution System (EPCRS)
• SIMPLE and SEP Roth IRA provisions
• Mandatory Roth treatment of certain catch-up contributions
• Student loan payments treated as elective deferrals for employer matching
• Expansion of automatic enrollment and escalation requirements

Learning Objectives

• Identify key retirement planning vehicles in the U.S. and their tax-advantaged features.
• Differentiate the major contribution-related changes introduced by the SECURE 1.0 Act and evaluate their planning implications.
• Assess the contribution, compliance, and Roth-related provisions introduced or modified by SECURE 2.0 and apply them to retirement planning scenarios.

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A general understanding of retirement plans and deferred saving arrangements distribution rules.

Advance Preparation
None