The SECURE Act 2.0
Date: Monday, November 16, 2026
Instructor: Allison McLeod
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
The SECURE Act 2.0 introduces some of the most significant retirement planning changes in recent years, affecting both individual taxpayers and employers who sponsor retirement plans. This course provides a comprehensive, accessible overview of the new provisions, including updates to required minimum distributions (RMDs), Roth 401(k) rules, catch‑up contributions, emergency withdrawals, student‑loan matching, and expanded eligibility for retirement savings.
Participants will gain clarity on how these changes impact saving strategies, plan administration, and long‑term financial planning. Designed for tax and financial professionals, this session offers practical guidance to help advisors ensure compliance, identify opportunities, and effectively communicate SECURE Act 2.0 implications to clients and employers.
Who Should Attend
This course is ideal for professionals involved in retirement planning, tax compliance, or employer‑sponsored plan administration.
Topics Covered
- Implications for individuals and Employers
- Changes to the Saver’s Credit and retirement contribution incentives
- Updated RMD rules and Roth 401(k) treatment
- Revised required beginning dates for RMDs
- Penalty‑free withdrawals for emergency expenses and special circumstances
- Catch‑up contribution increases and income‑based requirements
- 529‑plan rollover opportunities and student‑loan matching
- Starter 401(k) plans and expanded plan access for part‑time workers
- Automatic enrollment and emergency savings account provisions
- Excise tax statute of limitations updates
- Automatic portability and multiple‑employer 403(b) provisions
- Other administrative and compliance considerations for plan sponsors
Learning Objectives
- Identify key SECURE Act 2.0 provisions affecting individual retirement savers
- Explain changes to RMD rules, including updates for Roth 401(k) accounts and beginning dates
- Evaluate expanded penalty‑free withdrawal options and special rules for emergency distributions
- Recognize the new opportunities related to student‑loan payment matching and 529‑to‑Roth transfers
- Identify employer‑focused provisions, including automatic enrollment mandates, new starter 401(k) plans, and enhanced access for part‑time workers
- Assess administrative, compliance, and tax‑planning considerations for individuals and plan sponsors
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
