SECURE 2.0: Individual Taxpayer Issues
Register
- 10:00 am - 12:45 pm Pacific Time Zone
- 11:00 am - 1:45 pm Mountain Time Zone
- 12:00 pm - 2:45 pm Central Time Zone
- 1:00 pm - 3:45 pm Eastern Time Zone
Important: Your webinar access link will come from webinar.host@bigmarker.com.
This course reviews the individual income tax provisions enacted by Congress in the SECURE 2.0 Legislation which was Division T of the Consolidated Appropriates Act of 2023, enacted into law on December 29, 2022. The session builds on the individual provisions which were first enacted by the original SECURE Act, enacted on December 20, 2019.
This course addresses the following individual tax provisions pertaining to retirement:
- Retirement Funds Available When There Is a Qualified Federally Declared Disaster on or After January 26, 2021
- Qualifying Longevity Annuity Contract Changes: Effective on December 29, 2022
- Distributions to Firefighters: Effective on December 30, 2022
- Repayment of Qualified Birth or Adoption Distributions: Effective retroactively to January 1, 2020
- Distributions to Individuals With a Terminal Illness: Effective on December 30, 2022
- Increase in Age for Required Minimum Distributions Under §401(a)(9): Effective after December 31, 2022
- One-Time Election for Qualified Charitable Distribution Under Specified Trust Types: Effective January 1, 2020
- Increase in Qualified Charitable Distributions QCD Amounts: Effective on January 1, 2024
- Increase in IRA Contributions for Age 50 and Older: Effective January 1, 2024
- Withdrawals for Certain Emergency Expenses: Effective on January 1, 2024
- Domestic Abuse Withdrawal Issues: Effective January 1, 2024
- Much more
Participants will also be made aware of some of the provisions which go into effect for years beginning after December 31, 2024.
At the conclusion of the session, participants will have obtained a better understanding of some of the provisions impacting individual taxpayers which took effect retroactively as if included in the original SECURE Act and individual provisions which took effect on the date of enactment of the SECURE 2.0 Legislation on December 29, 2022, December 30, 2022, January 1,2023 and January 1, 2024. Participants will also have knowledge of Provisions effective after 2024.
Official Registry Statement:
The National Society of Tax Professionals is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
CTEC Disclosure Statement:
The National Society of Tax Professionals has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual "continuing education" requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Disclaimer:
Group Internet Based courses are interactive audio-visual presentation courses led by an NSTP Instructor. These courses include a pre-recorded session and may also include PowerPoints slides, a PDF textbook or both.
Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual's reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials and during the seminar presentation before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any particular device, technique or suggestion before recommending the same to a client or implementing the same on a client's or on his or her own behalf.
Administration Policies:
Registration
- Effective upon registration confirmation, the following applies: Due to the proprietary nature of NSTP course materials, all webinar and live-streaming course purchases are non-refundable, non-cancelable, and may not be transferred to another NSTP course.
- Executive Members who register and do not attend, will be charged the full course price.
- It is essential for each participant to register using their own name and email address; logging in with a different email may result in no CE credits being reported.
- Each link is unique to the registered email address and will not function if forwarded to another email.
Attendance Monitoring For CE
Group Internet Based courses use a popup tool to monitor attendance. According to guidelines, you need to respond to at least three popups per hour to qualify for continuing education credits. We have included several additional pop ups throughout the course to ensure that all participants have the opportunity to earn the full CE credits. CE credits cannot be earned by participating in the course via phone only.
Other Administration
- Once registrations are finalized, a link will be sent to the registrant's email address via BigMarker. Don't see your link? Check your spam and junk folders before contacting NSTP.
Cancellation
NSTP reserves the right to cancel any program or course for circumstances that are not under direct control of NSTP. If a course or program is canceled, participants will be refunded 100% of their registration fee.
More Information
For more information regarding refund, cancellation and complaint policies, please contact our office at 800-367-8130.
