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Surgent's Introduction to SECURE 2.0

Wednesday, February 1 9:00am - 11:00am

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2.00 Credits

Member Price $119.00

Non-Member Price $169.00


This course provides a comprehensive analysis of the SECURE 2.0 Act of 2022, which is part of a much larger legislative package entitled the Consolidated Appropriations Act, 2023. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such, the Act has many important changes relating to IRAs and qualified plans. This long-awaited new legislation alters the landscape of retirement planning for taxpayers of all ages, and there are changes taking immediate effect in January 2023. Make sure you are up-to-date with the latest information available in order to effectively advise your clients on these important changes. In addition, this guidance will be of particular relevance to practitioners’ own retirement planning.


  • Automatic enrollment requirements for 401(k) plans
  • Change in the credit for small employer pension plan startup costs
  • $2,000 saver’s match
  • Changes in pooled employer plans
  • Multiple employer 403(b) plans
  • Increase in age for required beginning date for mandatory distributions
  • Indexing IRA catch-up limit
  • Higher catch-up limit to apply at age 60, 61, 62, and 63
  • Treatment of student loan payments as elective deferrals for purposes of matching contributions
  • Application of credit for small employer pension startup costs to employers who join an existing plan
  • Small immediate financial incentives for contributing to a plan
  • Withdrawals for certain emergency expenses
  • Starter 401(k) plans for employers with no retirement plans
  • Improving coverage for part-time workers
  • Recovery of retirement plan overpayments
  • Tax treatment of IRAs involved in a prohibited transaction
  • Clarification of substantially equal periodic payment rule



Designed For

Any accounting and finance practitioner advising clients with respect to new pension and other changes brought about by the SECURE 2.0 Act of 2022.


  • Understand the latest nuts and bolts rules on retirement for yourself and your accounting and finance clients
  • Competently discuss the current state of retirement planning with your accounting and finance clients




This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education.


Leader Bios

Michael Tucker

Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. In addition, he heads up Surgent McCoy’s webinar efforts, where he writes and hosts many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York University, his LL.M. from Georgetown University Law Center, and his Ph.D. from the University of Houston. 10/2013

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Non-Member Price $169.00

Member Price $119.00