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Cabo San Lucas STW Day 2 | Cabo San Lucas , Special Topics

Your Course Price: $699.00
CPE Credits
Wednesday, May 8, 2024
Course Time
08:00am - 01:00pm
Advanced Preparation
Course Level
Knowledge of Federal Income Tax Law
Paul La Monaca CPA, MST
Course Description

Course Title Topic #1 - SECURE 2.0: Individual Taxpayer Issues

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.

Course Title Topic #2 - §219 Traditional IRAs vs §408A Roth IRAs: Similarities, Differences, Benefits and Burdens

This course reviews the rules pertaining to the creation of the Traditional IRA as part of the 1977 Legislation and the evolution to where we are today. Contributions to, distributions from rollover transactions and penalties will be discussed. The nondeductible rules established by the 1986 Tax Reform Act will be reviewed as well as the creation of Form 8606 and the §72 Exclusion Ratio transactions which need to be calculated.

This course will review the creation of §408A, Roth IRA, as a result of the 1997 Tax Legislation and discuss the rules relating to contributions, distributions, rollovers, holding periods and conversions from traditional §219 IRAs to Roth IRAs.

This course will review tax planning opportunities available to taxpayers under specified situations throughout their lifetimes.

Learning Objectives

Topic #1

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.

Topic #2

At the conclusion of the session, participants will have obtained a newer view of the similarities, and difference of a §219 Traditional IRA and a §408A Roth IRA. Tax Professionals will be better equipped to consult with their clients as to the opportunities for investment as well as discussions of the benefits of deferral, exclusion and, conversions as well as the downside of early withdraws when distributed before designated events take place.


To receive the member price, first log into your member account. Your member discount will then be automatically applied. We can also take your registration by phone.

This varies by location and seminars. Please check your specific course schedule for more details.

Yes. Each attendee will need to make their own travel and hotel reservations.

Your registration confirmation will be emailed to you when your payment is processed. During our busy season, this can take up to 2-3 business days after we receive your registration.

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Yes. If you have a PTIN on file with us, we will submit your hours. To insure we have your correct info, please provide your PTIN when you register for a course. Please notify us if you have recently submitted a name change request to the IRS.

Your certificate will be emailed to you within 10 business days of the completion of the course.

Administration: Special Topics
Special Topics Refunds
  • Refunds or transfers to future education are allowed up to 7 days prior to the beginning of the course.
  • A $25 administrative fee will be charged for all course changes.
  • There are no partial refunds or discounts if a portion of the course is missed.
  • Once the Course Materials PDF is emailed, refunds are no longer available for that course.
Special Topics Registration
  • Registrations must be received no later than 7 days prior to the beginning of the course.
  • Registrations received after this date will be subject to a $35 late fee.
Special Topics Cancellation Policy
  • A $25 administration fee will be charged for all course changes.
Special Topics Changes
  • An administrative charge of $25 will be assessed when any requested course changes are made.
  • Live courses may not be retaken without additional payment.
Special Topics 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 cancelled, participants will be refunded 100% of their registration fee.
Special Topics Walk-In
  • We do not accept walk-in attendees. Payment must be received in advance of the class.
Special Topics Disclaimer
  • Special Topics materials and Special Topics presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
  • 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 device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
  • Special Topics materials & presentations are fully protected under copyright law. Any attempt to copy for resale, distribution, or use other than personal use for tax preparation will be fully prosecuted of the law.
Special Topics Attendance Policy
  • Only paid registrants can attend seminars. In consideration of your fellow attendees, guests will need to depart before the session begins.
More Information For more information regarding refund, cancellation, and complaint policies, please contact our offices at 1(800) 367-8130.
Executive & Charter Members
Executive & Charter Members Special Topics Refunds Executive & Charter Members Special Topics Refunds
  • Executive/Charter Members will be charged a $150.00 administration fee if they fail to cancel a course registration and fail to appear for the seminar.