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Friday, May 16, 2025 Live Webcast

SECURE Act 2.0 and Updates (2025) (X2-52967)

1:00 PM - 3:00 PM EDT
webcast

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2 CPE Credits in TX

OVERVIEW

After a false start in 2022 when it failed to pass through Congress, the Secure Act 2.0 was passed in a flurry of year-end legislation.

DESIGNED FOR

This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses and individuals that have these tax implications.

BENEFITS

After attending this presentation, you will be able to...

  • Analyze the newest tax developments contained in in the Secure Act 2.0.
  • Recall the new provisions modifying the administration of employer retirement plans.
  • Recall expanded contribution and catch-up limits for individuals.
  • Recognize the new required beginning dates for distributions.
  • Recall the newest developments on required minimum distribution dates.

HIGHLIGHTS

The major topics that will be covered in this course include:

  • Implications for individuals
  • Changes to the Saver’s Credit
  • Changing the required minimum distribution rules for Roth 401(k)s
  • Changes to required beginning dates for required minimum distributions of retirement plans. 
  • Penalty-Free Withdrawals for Certain Emergency Expenses
  • Special provisions for firefighters and military personnel spouses 
  • Increases in catch-up contributions 
  • Impact on 529 plans
  • Opportunities for student loan payment matching
  • Implications for Employers
  • Starter § 401(k) plans for small employers
  • Requiring automatic 401(k) enrollment
  • Improving worker access to emergency savings
  • Increasing part-time workers’ access to retirement accounts
  • Statute of Limitations on excise taxes imposed on overcontributions to retirement plans
  • Multiple employer §403(b) plans
  • Automatic portability provisions
  • Other changes in the administration of company retirement plans

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Allison McLeod

Allison M. McLeod, CPA, LL.M., J.D.

Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England.

Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.

Professor McLeod teaches at the university level graduate classes on Ethics, Tax Research and Corporate Income Tax. She also lectures in Financial Accounting and Individual Taxation on an undergraduate level. She has taught at the UNT College of Law as adjunct faculty and works part-time at the law firm of Grable Martin Fulton, PLLC. Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation. She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses. Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty. She is currently serving on the Professional Ethics Committee of the Texas Society of CPAs.

Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.