The major topics covered in this course include:

• Expanding Automatic Enrollment in Retirement Plans
• Increased Age for RMDs
• Higher Catch-up Contribution Limit
• Emergency Expense Penalty-Free Withdrawals
• Starter 401(k)s for Certain Employers
• Part-time Worker Improved Coverage
• Excise Tax Reduction for Certain Retirement Plan Accumulations
• Employee Plan Conflict Resolution Expansion
• Retroactive First Year Elective Deferrals For Sole Proprietors
• Change in Plan Requirements for Unrollees
• Surviving Spouse Election
• Reduced Tax on Excess Contributions
• Timely Plan Amendment Changes
• Elective Deferral Changes
• Employer Match as Roth Contribution

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