SECURE Act 2.0 and Updates (2025)

Overview

After a false start in 2022 when it failed to pass through Congress, the Secure Act 2.0 was passed in a flurry of year-end legislation. This two hour program will cover the important changes in savings and distributions of retirement plans that impact individuals. Employers will also need to consider how Secure Act 2.0 will the administration of existing plans or the creation of new ones. This course will provide a concise look at these hot topics.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this course include:

• Implications for individuals
• Changes to the Saver’s Credit
• Changing the required minimum distribution rules for Roth 401(k)s
• Changes to required beginning dates for required minimum distributions of retirement plans. 
• Penalty-Free Withdrawals for Certain Emergency Expenses
• Special provisions for firefighters and military personnel spouses 
• Increases in catch-up contributions 
• Impact on 529 plans
• Opportunities for student loan payment matching
• Implications for Employers
• Starter § 401(k) plans for small employers
• Requiring automatic 401(k) enrollment
• Improving worker access to emergency savings
• Increasing part-time workers’ access to retirement accounts
• Statute of Limitations on excise taxes imposed on overcontributions to retirement plans
• Multiple employer §403(b) plans
• Automatic portability provisions
• Other changes in the administration of company retirement plans

Prerequisites

None

Designed For

This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses and individuals that have these tax implications.

Objectives

After attending this presentation, you will be able to...

• Analyze the newest tax developments contained in in the Secure Act 2.0.
• Recall the new provisions modifying the administration of employer retirement plans.
• Recall expanded contribution and catch-up limits for individuals.
• Recognize the new required beginning dates for distributions.
• Recall the newest developments on required minimum distribution dates.

Preparation

None