SECURE Act 2.0 – The Full Picture


The SECURE Act 2.0 contains a wide range of provisions that become effective over several years designed to encourage retirement savings, help ensure the sufficiency of retirement funds, bring additional clarity and transparency to retirement plan rules, and increase federal revenue. This course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. Appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes. Revision Date: December 2023



Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions designed to encourage retirement savings. Additionally, it brings about changes affecting required minimum distributions, Roth IRAs and designated Roth accounts. The Act addresses desirable outcomes, including:

  • Creating improved retirement security;
  • Ensuring retirement income preservation;
  • Simplifying retirement plan rules; and
  • Enhancing federal revenue.

After completing this course, students should be able to describe the SECURE Act 2.0’s provisions including:

  • Identifying the provisions designed to expand retirement plan coverage and increase retirement savings;
  • Describing the provisions designed to enable plan participants to preserve their retirement income;
  • Listing the provisions that simplify retirement plan rules; and
  • Identifying those provisions designed to enhance federal revenue.

CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
NASBA 4 Self-Study Taxes N/A 103137
CTEC 4/0 Self-Study Federal Tax Law 3038-CE-0312 3038
IRS 4 Self-Study Federal Tax Law FQTGU-T-00619-23-S FQTGU
Texas State Board of Accountancy 4 Self-Study Taxes 100435 002921
Pennsylvania State Board of Public Accountancy 2 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision December 2023
Course Expiration The CPE portion of this course expires one year from date of purchase
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