Secure 2.0 Act - 2 Hours CPELearning Objective: By taking this course the student will learn the changes included in the Secure 2. 0 Act taking effect in 2023 through 2027 impacting numerous pension and IRA provisions including RMDs, Savers Credit, IRA catch up contributions, special catch up contribution for ages 61 through 64, expanded QCD transfers, numerous exceptions to the10% early withdrawal penalty, Nannie SEPs, mandatory enrollments, enhanced savers credit, military

and state tax filing obligations

This nano-learning course reviews the post-SECURE Act distribution rules for inherited IRAs

Start Inheriting or Receiving a Home as a Gift and gain the clarity needed to explain basis rules

Understand the Rules Behind the Saver’s Credit and Future Saver’s Match Provisions

Identify when a taxpayer qualifies for a reduced IRC §121 home sale exclusion and how to properly calculate and substantiate the allowable exclusion

Qualified Longevity Annuity Contracts (QLACs) offer a unique planning tool that can defer income

allocate interest when a home is converted to a rental

and the fraud blotter

Call us at 1-800-384-1101

●     Introduce new forms

apply Publication 915 procedures for retroactive lump-sum payments

Misclassifying personal days