Secure Act 2.0: What's in Effect Now and What's Coming in 2026

Description

SECURE Act 2.0 introduced sweeping changes to retirement planning, many of which are already in effect - and more are on the way through 2026. This course offers a practical, up-to-date look at th law's current impact on tax planning, contribution rules, RMDs, plan design, and employer responsibilities. It's built for professionals who need to guide clients and business owners through ongoing compliance and planning challenges.

You'll get real-world strategies for implementing the latest changes, plus a clear look at what's still ahead. Topics include new RMD start ages, Roth catch-up requirements, expanded plan eligibility, automatic enrollment rules, and tax-advantage options for both savers and employers. If you're advising on 401(k)s, IRAs, SIMPLE plans, or profit-sharing arrangements, this update is a must.

Highlights

• Effective dates and phased implementation of SECURE Act 2.0
• New RMD rules and age thresholds
• Catch-up contributions and Roth requirements
• Auto-enrollment and eligibility for long-term part-time employees
• Tax incentives for small business retirement plans
• Plan design strategies under SECURE 2.0
• Estate and beneficiary planning under the new rules

Objectives

• Explain current and future SECURE Act 2.0 provisions and implementation timelines
• Apply new RMD age and penalty rules in client planning scenarios
• Evaluate update contribution limits and catch-up requirements, including Roth mandates
• Analyze auto-enrollment and part-time eligibility rules for 2025 and beyond
• Advise clients on tax-smart savings strategies aligned with the new law
• Identify SECURE Act 2.0 incentives for employers sponsoring plans
• Assess changes in spousal and non-spouse beneficiary rules
• Update estate and retirement plans to reflect recent and upcoming changes

Designed For

CPAs, EAs, attorneys, and other tax professionals