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.