On-Demand: SECURE 2.0 Individual Taxpayer Issues
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This course reviews the individual income tax provisions enacted by Congress in the SECURE 2.0 Legislation which was Division T of the Consolidated Appropriations Act of 2023, enacted into law on December 29, 2022. The session builds on the individual provisions which were first enacted by the original SECURE Act, enacted on December 20, 2019. This course addresses the following individual tax provisions pertaining to retirement:
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Retirement Funds Available When There Is a Qualified Federally Declared Disaster on or After January 26, 2021
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Qualifying Longevity Annuity Contract Changes: Effective on December 29, 2022
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Distributions to Firefighters: Effective on December 30, 2022
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Repayment of Qualified Birth or Adoption Distributions: Effective retroactively to January 1, 2020
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Distributions to Individuals With a Terminal Illness: Effective on December 30, 2022
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Increase in Age for Required Minimum Distributions Under §401(a)(9): Effective after December 31, 2022
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One-Time Election for Qualified Charitable Distribution Under Specified Trust Types: Effective January 1, 2020
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Increase in Qualified Charitable Distributions (QCD) Amounts: Effective on January 1, 2024
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Increase in IRA Contributions for Age 50 and Older: Effective January 1, 2024
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Withdrawals for Certain Emergency Expenses: Effective on January 1, 2024
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Domestic Abuse Withdrawal Issues: Effective January 1, 2024
Participants will also be made aware of some of the provisions which go into effect for years beginning after December 31, 2024.
At the conclusion of the session, participants will have obtained a better understanding of some of the provisions impacting individual taxpayers which took effect retroactively as if included in the original SECURE Act and individual provisions which took effect on the date of enactment of the SECURE 2.0 Legislation on December 29, 2022, December 30, 2022, January 1, 2023, and January 1, 2024. Participants will also have knowledge of provisions effective after 2024.
Administration: On-Demand
On-Demand Refunds
- Once your registration confirmation is emailed, due to the proprietary nature of our materials and content delivery, On-Demand courses are NOT eligible for refunds, cancellations, or transfers to another NSTP course.
On-Demand Disclaimer
- On-Demand materials and On-Demand presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
- Although NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
- On-Demand materials & presentations are fully protected under copyright law. Any attempt to copy for resale, distribution, or use other than personal use for tax preparation will be fully prosecuted under the law.
Testing Policy
- On-Demand courses require a test to earn CE. Three attempts to pass the exam are offered. If you exceed three attempts contact NSTP for assistance.
More Information
For more information regarding refund, cancellation, and complaint policies, please contact our offices at 1(800) 367-8130.