2026 Retirement Income Tax Update   Updated

This course reviews and illustrates the enacted tax legislation affecting retirement plan contributions, distributions, eligibility, and limits, as well as the issues addressed by the Treasury Department, and, where relevant, judicial interpretations for both the 2025 tax filing season and the 2026 tax year. In addition, the retirement rules from the Setting Every Community Up for Retirement Enhancement 2.0 Act of 2022 (SECURE 2.0 Act) and the One Big Beautiful Bill Act of 2025 (OBBBA) are discussed. When applicable, legislation associated with the SECURE Act of 2019 is presented.

This course provides a general review of new developments in retirement tax planning. This course is most appropriate for a professional with a background in retirement taxation.