Recognize the changes made by the Act affecting tax credits for small employer plan startup costs;

Identify the tax credits available to small employers with respect to accelerated inclusion or military spouses in qualified plans;

Describe the change in age at which required minimum distributions must begin; and

Explain the rules concerning the availability of simplified employee pensions for domestic employees.

Recognize the rules applicable to IRA catch-up limits;

Describe the role of an employee’s student loan payments in his or her employer-sponsored qualified retirement plan;

Identify the rules concerning emergency expense withdrawals from qualified retirement plans;

List the changes affecting SIMPLE plans;

Explain the rules governing eligibility for “starter 401(k) plans”;

Discuss the expanded §529 rollover rules;

Recognize the requirements relating to the automatic enrollment of employees in employer-sponsored retirement plans;

Describe the special qualified plan catch-up limits applicable to participants aged 60 through 63;

Identify the rule changes affecting part-time employees’ participation in 401(k) and 403(b) plans;

Describe the replacement of the Saver’s Credit by the Saver’s Match; and

Recognize the RMD rules change effective for years 2033 and later.

List the benefits that may be provided under a commercial annuity in an eligible retirement plan as a result of the passage of the SECURE Act 2.0;

Identify the benefits available and limits associated with qualifying longevity annuity contracts (QLACs);

Describe the benefit to plan participants of the removal of the penalty on partial annuitization of commercial annuity contracts in eligible retirement plans; and

Recognize the advantages of the availability of exchange-traded funds (ETFs) to which variable contract premiums may be allocated.

Identify the treatment of individual retirement plans engaging in prohibited transactions;

Describe the penalty for a taxpayer’s failure to take a required minimum distribution from a traditional IRA or qualified plan;

Explain the rules applicable to IRA qualified charitable distributions;

Recognize the tax treatment of retirement plans of individuals affected by federally-declared disasters; and

Describe the RMD rules applicable to special needs trusts.

List the changes to the family attribution rules;

Describe the conditions under which a qualified plan sponsor may make amendments after the end of the plan year;

Identify the type of retirement plan to which a SIMPLE may be replaced;

Calculate the maximum domestic abuse distribution that may be made from a retirement plan;

Recognize the changes made to Roth designated account required minimum distributions;

Describe the potential advantages to a surviving spouse of electing to be treated as the plan participant;

List the changes to regulations affecting hardship distributions from 403(b) tax sheltered annuity plans;

Calculate the maximum available retirement plan distribution to pay long-term care insurance premiums; and

Identify the tax-free portion of disabled first responders’ retirement payments.

Describe the authorized allocation of SIMPLE IRA and SEP contributions to designated Roth accounts;

Recognize rules authorizing allocation of employer matching and nonelective contributions to designated Roth contributions;

Explain the tax treatment and forfeitable status of employer contributions to designated Roth accounts;

Recognize the limitation imposed on the charitable deduction of conservation easements available to pass-through entities; and

Describe the criteria that must be met for a defined benefit pension plan’s payment of retiree health and life insurance premiums.