Congress did it to us again! Waiting until the last minute, Congress passed
bipartisan tax legislation which President Trump signed into law on December
20, 2019. This legislation included the “Setting Every Community Up for
Retirement Enhancement (SECURE) Act”, which is largely designed to
provide improvements to retirement savings and income in retirement. In
addition, this legislation renewed a number of expired tax provisions by
retroactively (to 2019) extending the provisions through December 31, 2020.
The legislation also repealed certain provisions of the Affordable Care Act.
This course is will explore all of these changes and will help you understand
these issues so that your compliance season will proceed smoothly.
After completing this course, you will be able to:
▪ Overview of the SECURE ACT
▪ RMD changes
▪ IRA changes
▪ “Stretch” changes
▪ New penalty exceptions
▪ 401(k) plan changes
▪ Employer tax credits
▪ Extender legislation
▪ ACA changes
CPAs, EAs, and other tax professionals