Course Description
This course from May 22, 2025 reviews practical hot topics under the
SECURE Act 1.0 and SECURE 2.0, with emphasis on how recent retirement-law changes affect day-to-day
planning and compliance for clients and plan sponsors.
You will cover beneficiary payout rules (including the 10-year framework and
eligible designated beneficiary categories), RMD timing and penalty changes, Roth-related updates, and
key plan design provisions such as auto-enrollment, student-loan matching, and retroactive plan adoption
concepts.
Topics Covered:
- Inherited IRAs and beneficiary payout rules (10-year framework; EDB
overview) - RMD starting ages and missed RMD excise tax changes
- Roth updates (employer plan Roth RMDs; Roth catch-up concepts)
- IRA and plan contribution limits and common planning checkpoints
- Qualified Charitable Distributions (QCD) updates and documentation
reminders - Plan sponsor provisions (PEPs/MEPs, auto-enrollment, student-loan matching)
- Retroactive plan adoption concepts and operational cautions
Learning Objectives
- Explain the core SECURE Act 1.0 and SECURE 2.0 changes that most often
impact client retirement planning. - Apply the inherited account payout framework, including the 10-year
rule and common exceptions for eligible designated beneficiaries (EDBs). - Identify RMD starting-age rules and the reduced excise tax structure
for missed RMDs, including practical correction steps. - Distinguish key Roth updates, including employer-plan Roth RMD changes
and catch-up contribution Roth treatment concepts. - Describe major plan sponsor provisions such as pooled employer plans
(PEPs), auto-enrollment requirements, and retroactive plan adoption cautions. - Recognize planning opportunities involving QCD updates and 529-to-Roth
rollover rules, including common statutory limits/conditions. - Spot compliance and documentation touchpoints that matter for
practitioner files and client communications.
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.