SECURE Act 2.0
Friday, February 3, 2023 | 1:00 pm - 3:00 pm
Course # 142247 | by New Jersey Society of CPAs
Members SAVE $20
Speakers: Edward K. Zollars
Time: 1:00 pm - 3:00 pm
Total Credits: 2.0
Earn Up To: 2.0 OT credits
Level: Basic
Vendor: New Jersey Society of CPAs

What you will learn

Recognize potential issues and tax planning opportunities found in the SECURE Act 2.0 of 2022 to apply to a taxpayer’s situation.


Included in the year end spending Omnibus the last Congress enacted just before adjourning for the last time was the SECURE 2.0 Act of 2022, a bill focused on tax related retirement plan issues. While the bill did not have anything quite as disruptive as the original 2019 SECURE Act's repeal of the stretch IRA, there are a lot of provisions in this bill that will be of interest to individuals and businesses. Like the original SECURE Act, this bill had wide bipartisan support as it made its way through Congress and is meant to encourage an increase in private retirement savings.

Please note this is a live rebroadcast of a January 24, 2023 recording. This course still counts for group-live CPE. This program is being brought to you in partnership with the New Jersey Society of CPAs.

Registration Deadline: This course does have a registration deadline, please register by noon on February 2, 2023.


Advanced Preparation:

  • Expanded and required automatic enrollment provisions in certain 401(k) plans
  • A new Saver's Match that can match certain individuals' retirement deferrals up to $2,000
  • Increase in the age used to determine the required beginning date for retirement plan distributions, first to age 73 in 2023 and then to age 75 in 2033
  • Indexing of IRA catch-up contributions to inflation and an increased amount of catch-up contributions for individuals aged 60-63
  • Rollovers from long-term §529 plans to a beneficiary's Roth IRA
  • Allowance of a $1,000 emergency personal expense distribution to an employee from a retirement plan
  • Raise age by which disability must exist for beneficiary of an ABLE account from age 26 to age 46
  • Reduce the penalty on the failure to take a required minimum distribution from 50% to 25% or 10%
  • Expansion of the Employee Plans Compliance Resolution System (EPCRS)
CPAs who handle tax compliance and planning engagement for individuals and businesses
  • Edward K. Zollars
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