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

The flurry of small changes to the taxation of retirement accounts over recent years has been overwhelming. The SECURE Act, COVID-19 pandemic relief, SECURE 2.0, and a steady stream of regulations and guidance has kept us busy. Moreover, 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:

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