Basics of Pension-Linked Emergency Savings Accounts  

Pension-linked emergency savings accounts (PLESAs) are a new type of savings option offered within some employer-sponsored retirement plans, like 401(k)s and 403(b)s. They were introduced by the SECURE 2.0 Act of 2022 and became available for plan years beginning after December 31, 2023. This short course gives an overview of this new type of savings option. Spidell's Federal Taxletter supplied materials used for this course.

This overview course may be appropriate for professionals at all organizational levels.

CeriFi CPEdge is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).