Secure Act – Part 2

This course from November 6, 2025 focuses on practical distribution-planning hot topics under the SECURE Act 1.0 and SECURE 2.0, including SEPP updates, QCD rules, inherited IRA payout frameworks, and common rollover pitfalls.

You will cover IRS Notice 2022-6 changes to substantially equal periodic payments, QCD limits and reporting updates (including the new 2025 Form 1099-R “Y” code), and how the post-2019 beneficiary categories interact with the 10-year framework and the final RMD regulations (issued July 18, 2024).

Topics Covered:

• IRS Notice 2022-6 and SEPP safe harbor methods (RMD, fixed amortization, fixed annuitization)
• SEPP interest-rate limits and life expectancy table updates; effective-date and transition rules
• Qualified Charitable Distributions (QCD): limits, eligible/ineligible accounts, payee rules, and documentation
• QCD tax treatment, coordination with deductible IRA contributions, and 2025 Form 1099-R Code “Y” reporting
• RMD timing fundamentals and how QCDs can satisfy RMDs (ordering and timing considerations)
• Inherited IRA payout rules before 2020 vs. after 2019: 5-year, 10-year, ghost, life expectancy, and spousal rollover concepts
• Beneficiary definitions after 2019, including EDB categories (spouse, minor child, disabled, chronically ill, and not more than 10 years younger)
• Final RMD regulations (July 18, 2024): trusts as beneficiaries, see-through trust requirements, conduit vs. accumulation concepts, documentation deadline
• Common rollover mistakes and practical avoidance steps

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About The Presenter:

Michael R. Miranda, CPA, QKA, NQPC, AEP

Bringing 48 years of experience in tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD. His tax practice focuses on corporate, individual, estate and gift, and tax accounting. He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans. As part of his IRS representation practice, Michael has worked with the National Office to obtain private letter rulings for clients, in addition to numerous EPCRS submissions and audits. As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning.

Michael spent 27 years as a senior manager and shareholder at a regional CPA firm in Northwestern Iowa before retiring. He began his career as a Tax Specialist with a Big 8 firm, working in South Bend and Minneapolis, focusing on tax and estate planning for individuals and small to mid-sized businesses. He holds CPA, QKA, NQPC, and AEP designations and is a member of AICPA, ASPPA, NAEA, and NAEPC. In spring 2025, Michael performed as a cellist in the Des Moines Metro Opera’s production of Carmen to great acclaim.