EVENT DESCRIPTION
This course provides small business owners, accountants, and financial advisors with an up-to-date overview of retirement plan options and planning opportunities available to small businesses in 2026. Participants will examine the major types of small business retirement plans — including SEP, SIMPLE IRA, SIMPLE 401(k), Safe Harbor 401(k), Keogh, and profit-sharing plans — along with 2026 contribution limits, eligibility rules, and reporting requirements. The course also covers recent legislative changes under SECURE 2.0, the One Big Beautiful Bill Act (OBBB), and related Treasury regulations, including automatic enrollment mandates, catch-up contribution changes, Roth SIMPLE/SEP contributions, and small business start-up tax credits. Additional topics include state-mandated retirement programs, Social Security and RMD considerations, inherited IRA/DC plan distribution rules, and key court cases addressing prohibited transactions and IRA classification. Real-world examples and calculations are used throughout to illustrate practical application.
EVENT OBJECTIVE
Upon completion of this course, participants will be able to:
• Identify the major types of small business retirement plans (SEP, SIMPLE IRA, SIMPLE 401(k), Safe Harbor 401(k), Keogh, and profit-sharing plans), calculate their 2026 contribution limits and eligibility requirements, and determine which plan best fits a given client's business situation
• Explain the SECURE 2.0 Act changes affecting SIMPLE plan enhancements, automatic enrollment rules, catch-up contribution limits, and Roth contribution options for SIMPLE and SEP IRAs
• Determine eligibility for and calculate the small business retirement plan start-up tax credit, additional employer contribution credit, and military spouse participation credit under SECURE 2.0
• Apply required minimum distribution (RMD) rules to inherited IRAs and defined contribution plans, including distinctions between eligible and non-eligible designated beneficiaries, and recognize prohibited transaction risks in self-directed IRAs based on key case law
• Summarize the tax treatment of Social Security benefits and the OBBB senior deduction as they relate to small business owners' retirement income planning
