Overview of the SECURE Act

Author: Klaralee R. Charlton

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC

Provisions of the legislation dubbed the Secure Act recently passed as part of the congressional spending bill. The main points of the Secure Act affect retirement plans for small businesses and taxpayer’s payout requirements from their retirement plans. This on-demand course will provide you with a history of this legislation, a summary of its main provisions, and planning ideas for clients affected by the act.

Publication Date: January 2020

Designed For
Attorneys, CPAs, Enrolled Agents

Topics Covered

  • Legislative history of the Secure Act
  • Changes to Mandatory Distribution Age
  • IRA Beneficiary Withdrawal Options
  • 10 Year Withdrawal Planning Ideas for Employees & Practitioners
  • Changes to Alleviate Annuity Investment Burdens
  • Small Business Retirement Plan Credits
  • Expanded Retirement Plan Eligibility PT Employees
  • Miscellaneous Provisions

Learning Objectives

  • Describe how the Secure Act passed congress and its primary provisions
  • Recognize the potential tax impacts related to IRA withdrawals by participants and beneficiaries under the Secure Act
  • Recognize how to recommend tax planning to clients affected by the Secure Act
  • Identify the changes affecting small business retirement plans and part-time employees
  • Recognize what happens if a charitable remainder trust (CRT) is named beneficiary of a retirement plan
  • Describe how changes were made to alleviate annuity investment burdens
  • Identify the maximum credit now offered under IRC 45E the Small Employer Pension Plan Start Up Costs
  • Recognize miscellaneous provisions of the SECURE Act


Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of estate planning.

Advance Preparation

Registration Options
Regular Fee $55.00

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