2022 Retirement Regulatory Update (Currently Unavailable)

Author: Ronald Ulrich

CPE Credit:  1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC
1 hour Retirement Savings and Income Planning for CFP

There have been many changes to the retirement plan landscape since the SECURE Act passed in 2019. The IRS and DOL have also introduced new guidance. This course will highlight key changes still being implemented as part of the SECURE Act, discuss recent guidance from the IRS and DOL, and look forward to future changes with the possibility of SECURE Act 2.0 legislation.

Publication Date: August 2022

Topics Covered

  • Recap
    • SECURE Act
  • Regulatory Initiatives
    • Missing Participants/Uncashed Checks
    • Cyber Security
    • New 5500 Plan Audit Requirement
  • New RMD Regulations
  • Cycle 3 Plan Document Restatement
  • What's Next?
    • SECURE 2.0?

Learning Objectives

  • Describe the ongoing provisions of the SECURE Act that are still being implemented
  • Recognize and analyze the potential tax impacts related to IRA withdrawals by participants and beneficiaries under the Secure Act and new IRS Regulations
  • Identify the changes affecting small business retirement plans and long-term/part-time employees
  • Disclose the potential legislative impacts on tax incentives and its effects on plan participants
  • Recognize RMD Regulations and how they apply


Instructional Method

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
Basic understanding of retirement regulations.

Advance Preparation

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