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The EARN Act (SECURE 2.0): Enhancing American Retirement Now

THE EARN ACT (SECURE 2.0): ENHANCING AMERICAN RETIREMENT NOW

Cost Free
Presentation Length 1.0 hour

Recorded DateAugust 16, 2023
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Soon after the SECURE Act passed in 2019, ideas for more retirement account improvements began to circulate. By late 2020, the financial media was excitedly reporting what was in the new legislation. Finally, with the 2022 year-end omnibus, the EARN Act (aka SECURE 2.0) will become law.

The new legislation includes many new tax-incentives that financial planners, accountants, and many lawyers must understand. The opportunities to help clients and increase sales are meaningful. 

Specifically, this webinar will cover the following pieces of the legislation:


  • Changes to the Saver’s Credit

  • Required beginning date increase

  • Catch-up limit indexing

  • Higher retirement plan catch-ups

  • Matching for student loan payments

  • Withdrawals for emergency expenses, hardships, domestic abuse, and terminal illness

  • SIMPLE Plan contribution limits

  • SEPs for domestic workers

  • Able account improvements

  • 529 to Roth rollovers

  • Removing RMD barriers to life annuities

  • QLAC increase

  • Reducing the failed RMD penalty

  • A retirement plan lost and found

  • IRA mistake resolution

  • One-time CRT QCD

  • Repayment of birth & adoption distributions

  • Adding an statute of limitations on IRA excise taxes

  • Easing the punitive nature of the PT rules

  • SEPP clarifications

  • Removing excise taxes on certain corrective distributions

  • Specific treasury guidance on rollovers

  • Elimination of Roth 401k RMDs

  • Permanent disaster relief distribution rules

  • Incentives to buy long-term care insurance

  • Fixes for IRAs payable to SNTs

  • Limiting certain contributions to non-deductible Roth contributions

  • Adding a Roth employer match

  • Curtailing charitable easement deduction abuses


Learning Objectives:


  • Recognize the statutory changes most relevant to personal financial planners in the EARN Act (SECURE 2.0)

  • Propose planning strategies to help clients capture the new tax benefits provided in the EARN Act (SECURE 2.0)

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP, and the current chairman of the AICPA Advanced Estate Planning Conference. In 2007 he was inducted into the Estate Planning Hall of Fame of the National Association of Estate Planners & Councils. CPA Magazine has also named him one of the top 100 most influential practitioners in the United States and one of the top 40 tax advisors to know during a recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. 

 

Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and estate, gift, and income tax examinations and appeals. He has received more than 200 favorable private letter rulings, including several key rulings of “first impression.” 

 

He is the author of over 100 articles and columns and is the editor, author, or co-author of many books and treatises on wealth transfer and taxation. Mr. Keebler has been a speaker at national estate planning and tax seminars for over 20 years, including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference, and the Heckerling Estate Planning Institute.

 

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About Our Presenter

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At Keebler & Associates, we are nationally recognized tax professionals in family wealth transfer, estates and retirement distribution planning. We provide tax and estate planning to high net worth individuals and families and educate financial, tax and estate professionals on cutting edge tax strategies.