SECURE 2.0: Individual Taxpayer Issues
Register11:00am - 01:45pm MT
12:00pm - 02:45pm CT
01:00pm - 03:45pm ET
- 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.
