Complimentary for Members

November 20, 2025


Live Webcast


NASBA 1

2025 Tax Planning Using Qualified Plans Tech Session Webinar

November 20, 2025
Live Webcast
NASBA 1
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    Instructor

    Andrew
    Roth

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Learning Objectives

  • Upon completion of this course, you'll be able to:
  • Evaluate the strategic benefits of qualified retirement plans.
  • Compare defined contribution (e.g., 401(k), profit-sharing) and defined benefit plans.
  • Analyze recent legal updates (SECURE Acts) and emerging trends.

Major Topics

  • Specifically, topics covered will include:
  • Benefits of Qualified Retirement Plans o Maximize tax deductions for owners o Asset protection o Recruit and retain staff
  • 2025 IRS Plan Limits
  • Types of Qualified Retirement Plans
  • Defined Contribution Plans ? Laying the Foundation o 401(k) Plans ? Traditional 401(k) ? Immediate tax deduction / tax-deferred growth ? Roth 401(k) ? Tax-free growth and withdrawal ? ADP testing and top-heavy testing ? Safe Harbor designed-based alternative to ADP testing o Profit Sharing Plans ? Flexible New Comparability (Cross-Tested) Contributions
  • Defined Benefit Plans ? Maximizing Tax Deferral for Business Owners o Traditional Defined Benefit Plans
  • owner/spouse only o Cash Balance Plans ? businesses with staff
  • Legal Update ? SECURE Act, SECURE 2.0, etc.
  • Future Trends ? How they will impact business owners

CPE Credits Available

NASBA 1
1
Taxation (NYSED) (Taxation) - NASBA

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

Partners, CEOs and Administrators of Small CPA Firms or CPA Firms that serve small businesses

Provider

Foundation for Accounting Education

This event has ended.