AAR2611. How are you Auditing SECURE 2.0 provisions?

The SECURE Act and SECURE 2.0 Act provided several provisions which have now become effective and are impacting the 2026 employee plan audits. Alison J. Cohen, Esq. from Ferenczy Benefits Law Center and Karlyn Ladas from BDO will cover the key provisions that are most likely to impact audit processes and outcomes with both a technical overview and audit best practices. Topics including long-term part-time employees, hardship self-certification, and Roth catch-up contributions.

Learning Objectives:

• 1. Evaluate SECURE 2.0 interim amendments and plan elections to identify relevant provisions and their implications for audit planning and testing.
• 2. Identify audit risks associated with long-term, part-time employee eligibility and design procedures to assess historical service data and participant inclusion.
• 3. Assess hardship distribution self-certification practices to identify compliance risks and determine appropriate audit procedures and supporting evidence.
• 4. Identify key audit considerations for Roth catch-up contributions, including affected participants, participant notices, and correction procedures.