Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, examines how the Secure Act 2.0 contributes to increased retirement security for taxpayers. The program will focus on increased opportunity for employee plan participation. Panelists will discuss the new catch-up contribution limits and the easing of the required minimum distribution (RMD) rules. Panelists also will discuss the saver's credit and match program, and the special consideration for lower-income individuals.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of how the Secure Act 2.0 increases retirement plan participation and improves individual financial security in retirement.

Program Learning Objectives

1. Identify how taxpayers become subject to the IRS collection process.
2. Identify how taxpayers my avoid collection actions.
3. Identify the tools available to the IRS to collect unpaid taxes.
4. Identify the means by which individuals can appeal IRS collection decisions.

Program Outline

Plan Participation

• Automatic enrollment
• Employer contributions
• Length-of-service requirements
• Small employers
• Student loan matching contributions

Catch-Up Limits

• Increased limits
• SIMPLE and SEP plans
• IRAs
• Roth treatment

Required Minimum Distributions

• Age increase
• Reduced penalties
• Annuities

Savers Credit

• Saver's match
• Low-income individuals
• ABLE accounts
• Simplification after 2026

Other Provisions