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Course Details

Course Information
  • smart_display Format

    Live Online with Live Q&A

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    ERISA

Date & Time
  • event Date

    Tuesday, August 19, 2025

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    90 minutes

Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

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MSRP
$297.00
$247.00
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Discount expires 7/15/25

This course is $0 with these passes:

CLE
ALL

This CLE webinar will provide employee benefits counsel, plan sponsors, and administrators an in-depth analysis of the new rules for retirement plan corrections under the SECURE 2.0 Act of 2022 (SECURE 2.0). The panel will also discuss the primary areas of focus of IRS and DOL examinations and audits and how to identify and correct critical retirement plan compliance issues.

Description

ERISA counsel and advisers must understand IRS and DOL enforcement and audit procedures and identify audit risks and options to remedy noncompliance through available self-correction and other programs before they become an issue under audit.

SECURE 2.0 makes fundamental changes to the IRS correction program for retirement plans, including significantly expanding the self-correction program and imposing new rules for recovery of overpayments. Notice 2023-43 clarifies the scope of the expanded self-correction program and the Employee Plans Compliance Resolution System (EPCRS) in light of the SECURE 2.0 changes for employer retirement plans and IRAs.

Listen as our panel of experts discusses current IRS and DOL focus areas, new and expanded IRS self-correction rules, new overpayment correction rules, and critical retirement plan compliance issues and available correction methods.

Outline

I. IRS and DOL key areas of focus

II. SECURE 2.0 expansion of self-correction

A. Notice 2023-43

B. Automatic contribution arrangements

III. SECURE 2.0 overpayment recovery rules

A. Revisions to IRS overpayment correction rules

B. Participant protections

IV. Recognizing and correcting plan document defects

V. Other programs for correcting compliance issues

Benefits

The panel will review these and other key issues:

  • Expansion of IRS self-correction rules and Notice 2023-43
  • Overpayment recovery and correction rules under SECURE 2.0
  • Identifying current areas of IRS and DOL focus
  • Recognizing plan document defects
  • Other programs for correcting noncompliance for retirement plans