* Updated 2024 *

Overview

The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions designed to encourage retirement savings. Additionally, it brings about changes affecting required minimum distributions, Roth IRAs and designated Roth accounts. The Act addresses desirable outcomes, including:

  • Creating improved retirement security;
  • Ensuring retirement income preservation;
  • Simplifying retirement plan rules; and
  • Enhancing federal revenue.

This course will discuss the various provisions of the Act, beginning with those provisions that are effective immediately and followed by those that become effective in subsequent years. In doing so, appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

CPE Acceptance

 

CPE Course For:

CPAs in most states (chart)
Other Professionals (chart)
 AFSP
 EA
 Tax Preparer

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Online Course Materials

Fully online PDF materials included in course.

Login to your course to read online / print / save to local drive

Materials include:

  • Clickable table of contents
  • Learning objectives--each section
  • Review questions--each section
  • Answers to review questions + explanations
  • Glossary of terms used
  • Worksheets, forms and examples
  • Index with page numbers

* Fully searchable *

Details

Fun CPE Course #: PWX2324
Materials: Online materials
Format: Interactive self-study
Subject: Federal Tax
Exam questions:  Final-20 multiple choice
Document length:  84 pages
Passing score: 70% | Unlimited retakes
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 01/01/24
Expiration: One year from enrollment

Learning objectives

After completing this course, students should be able to describe the SECURE Act 2.0’s provisions including:

  • Identifying the provisions designed to expand retirement plan coverage and increase retirement savings;
  • Describing the provisions designed to enable plan participants to preserve their retirement income;
  • Listing the provisions that simplify retirement plan rules; and
  • Identifying those provisions designed to enhance federal revenue.