- Understand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners in light of SECURE Act changes in pension plan rules
- Help clients evaluate pension plan options and select the best pension-planning option for them for 2020 and beyond
- Factors business owners should take into account when choosing a retirement plan in light of SECURE Act changes
- SIMPLE Plans
- Simplified Employee Pension Plans
- 401(k) plans
- Defined benefit plans
- Ensuring eligible employees are covered
- Employees’ impact on choice of plan
- Ongoing compliance requirements
- Tax filing requirements
- New for 2020! Establishing a plan after the tax year end!
- New for 2020! Changes to Safe Harbor 401(k) plans
- New for 2021! Pooled Employer Plans!
Designed ForAny tax practitioner who will advise a business owner about selecting a pension plan for his or her business
PrerequisiteBasic individual income taxation rules