ENG2530. SECURE Act and SECURE 2.0 IRS Guidance (EST, PFP)

Retirement Account Update The flurry of many small changes to the taxation of retirement accounts over recent years has been overwhelming. The SECURE Act, pandemic relief, SECURE 2.0, and a steady stream of regulations and guidance has kept us busy. Moreover, as 2025 tax reform may provide even more to take in. This course will provide an efficient update on critical developments over the last several years.

Learning Objectives:

• Review the SECURE Act, focusing on the final regulations and guidance implementing the post-mortem distribution rules.
• Review “SECURE 2.0” focusing on the year-by-year rollout of changes.
• Explore the most recent developments and potential future reform.
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