Retirement Distributions: Planning Options Webinar

• Recognize key income and penalty tax issues in connection with retirement distributions.
• Determine how the death of an owner or beneficiary affects distribution calculations.
• Identify the pros and cons of various beneficiary choices to assist your client in selecting the best options.

• Roth IRA: The right choice?
• Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans.
• New relief for late rollovers and disaster victims.
• Strategies for distributions before age 59.5.
• Laws, regulations and IRS rulings concerning plan distributions.
• Avoiding the 50 percent penalty on deficient distributions.
• Integration of estate planning with distribution decisions.
• Surviving spouse opportunities and dilemmas.
• Self-directed IRA investment problems.