Description

The ability of individuals to personally save for retirement has been an ever-changing scene with Congress making changes to the contribution limits, required minimum distribution rules, and the penalty exceptions.

More recently, the SECURE Act of 2019, the SECURE 2.0 Act of 2022, and the One, Big, Beautiful Bill of 2025 have introduced new tax code sections pertaining to retirement income for individuals. Some of these provisions became effective beginning in 2024 and others in 2025.

Why should you attend

In this webinar, we review the investment opportunities for individuals to save for retirement, including IRAs, Roth IRAs, Backdoor Roth IRAs, SIMPLE IRAs, and other employer sponsored retirement plans. We discuss these and other changes in the law that impact individual taxpayers. In addition to the savings side of the laws, we also look at the taxation of the distribution side. We conclude the webinar by considering some retirement planning opportunities that individuals may consider taking advantage of.

Congress has repeatedly echoed the view that individuals do not save adequately for retirement. To address this issue, the SECURE Act of 2019, SECURE 2.0 Act of 2022, and now the One, Big, Beautiful Bill of 2025 have made changes to the tax code pertaining to retirement income for individuals. Some of these provisions became effective for calendar year 2024 and others in 2025.

In this webinar, we review the investment opportunities for individuals to save for retirement, including IRAs, Roth IRAs, Backdoor Roth IRAs, SIMPLE IRAs, SEPs, and other employer sponsored retirement plans. We discuss many of the tax provisions that impact contribution to and distribution from retirement plans sections and the impact of some new tax provisions that provide tax relief to many taxpayers. We conclude the webinar by considering some retirement planning opportunities that individuals may consider taking advantage of.

Areas Covered in the Session

• Updated contribution limits for traditional IRAs and Roth IRAs
• Review the updated contribution limits for employer sponsored plans
• Introduction to the new Qualified Longevity Annuity Contract rules
• Present the current status of the RMD rules for retirement plans
• Review the RMD rules that are applicable to inherited IRAs
• Discuss the new senior deduction, and
• Appreciate the planning value of different retirement investments

Who will benefit

Tax preparers, CPAs, Accountants, Financial Planners, Consultants, and Personal Advisors