Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. 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 (2019) and SECURE 2.0 Act (2022) introduced sweeping changes to retirement planning, significantly impacting both retirement plan owners and administrators. Many provisions in this legislation have just recently begun to take effect, so taxpayers and practitioners must navigate new rules, adapt implementation strategies, and optimize planning opportunities.
This course will provide an in-depth review of the legislative changes aimed at encouraging retirement savings and incentivizing employer-sponsored plans. Special emphasis will be placed on key provisions affecting small businesses, employer-sponsored retirement plans, and individual withdrawal requirements. Participants will gain a historical perspective on the evolution of this legislation, a clear summary of its main provisions, and practical planning strategies to help clients maximize benefits under the new rules.
Publication Date: June 2025
Topics Covered
- Legislative History
- Required Beginning Date Changes
- Expanded Catch Up Contributions
- Automatic Enrollment and Excalation Rules for all Employer Plans
- Student Loan & ROTH Matching Contributions
- Expansion of Options for Part-Time Employees
- Changes for Retirment Plan Beneficiaries
- Planning Ideas for Clients
Learning Objectives
- Explain the passage of the SECURE Act and SECURE 2.0 and summarize their key provisions
- Describe the expanded catch-up contribution rules and their impact on retirement savings
- Identify the tax implications of IRA withdrawals for both participants and beneficiaries under the new legislation
- Recognize effective tax planning strategies for clients and beneficiaries affected by the SECURE Act and SECURE 2.0
- Explain changes to employer-sponsored retirement plans, including automatic enrollment requirements and student loan repayment matching options
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Klaralee R. Charlton
Klaralee Charlton is a Partner at 3i Law in Denver, Colorado. She practices fiduciary tax, estate administration, and business transactional law. As part of her practice, she guides clients through the process of administering a loved one’s estate including the collection, valuation, management and transfer of assets including financial accounts, real estate, and business interests with a focus on minimizing estate and income tax liability. Klaralee also works closely with trustees of ongoing trusts to ensure compliance and prepares clients’ fiduciary income tax returns annually.
Klaralee has written and lectured on topics including estate and gift tax, fiduciary income tax reporting and U.S. regulations governing the valuation of small family businesses. She is an active member of the Colorado Bar Association, Tax Section and Adjunct Profession at the University of Denver, Graduate Tax Program.
She earned her J.D. in 2011 from the University of Utah, S.J. Quinney College of Law, her LL.M. in Tax Law from the University of Denver in 2013, and her B.A. in political science in 2009 from Bryn Mawr College. She is admitted to practice in both Colorado and Montana.