MasterCPE Blog
Resources for CPAs - Online Continuing Professional Education
Stay current with everything happening in the finance and accounting world! MasterCPE has you covered with all the news and updates that CPAs, and other finance professionals, need to stay ahead.
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401(k) Rules in 2026: The Roth Catch-Up Mandate, Updated Limits, and Nondiscrimination Testing
Keep reading: 401(k) Rules in 2026: The Roth Catch-Up Mandate, Updated Limits, and Nondiscrimination TestingThe 401k Roth catch-up 2026 mandate — a SECURE 2.0 provision that had been delayed — takes full effect January 1, 2026. Participants age 50 or older whose prior-year FICA wages from the plan’s sponsoring employer exceeded $150,000 can no longer make pre-tax catch-up contributions. Those contributions are now Roth-only. If the plan doesn’t offer…
Estimated reading time: 1 minute
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529 Plans in 2026: Gift Tax Mechanics, OBBBA Expense Changes, and the Roth IRA Rollover Rules
Keep reading: 529 Plans in 2026: Gift Tax Mechanics, OBBBA Expense Changes, and the Roth IRA Rollover RulesThe 529 plan OBBBA 2026 landscape sits at the intersection of education savings, gift tax planning, and estate mechanics. The basic structure is straightforward: contributions grow tax-deferred, qualified distributions come out federal income tax-free, and the account owner retains control while assets pass out of the estate. Where CPAs earn their keep is in the…
Estimated reading time: 1 minute
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Section 1202 QSBS in 2026: Effective Date Lines, the 28% Rate Trap, and What Changes for Prior Stock
Keep reading: Section 1202 QSBS in 2026: Effective Date Lines, the 28% Rate Trap, and What Changes for Prior StockThe Section 1202 QSBS OBBBA changes look generous on paper: a tiered holding period, a higher gain exclusion cap, a broader gross asset threshold. But the practical question for CPAs working with clients who hold qualified small business stock isn’t what the new rules offer — it’s which set of rules actually applies to the…
Estimated reading time: 1 minute
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