Required Minimum Distributions: Compliance and Planning Webinar

Aug 11
9:00 - 1:00 p.m.

Online

4-Tax
CPE Credits

Required minimum distributions (RMDs) from employer retirement plans and IRAs must be made or steep penalties will be incurred. Planning opportunities exist in certain situations to minimize distributions. Also, special rules exist for inherited retirement funds. Your clients depend on you to help them navigate the rules regarding required minimum distributions and the taxation of distributions. This course addresses compliance issues and planning opportunities regarding required minimum distributions.
Highlights
  • Minimum distribution requirement changes by the Secure Act of 2019
  • Latest guidance issued by the IRS, whether by way of regulations or administrative announcements related to required minimum distributions
  • The calculation of required minimum distributions using the Uniform Life Table
  • Required minimum distributions from multiple accounts
  • Form 1099R and codes
  • Inherited employer retirement accounts and IRAs: Spousal and non-spousal beneficiary distribution options
  • Limitations on stretch IRAs imposed by the Secure Act of 2019
  • Required minimum distributions in the year of death
  • Roth conversions for estate planning and avoiding required minimum distributions
  • Timing of distributions for maximum tax-free compounding
  • Qualified charitable distributions from IRAs
  • Taxation of distributions
  • Penalties for missed required minimum distributions and reasonable cause for abatement of penalties

Registration

PICPA Member: $139
Nonmember: $189

More Information

Course No. RMD4-2020-01-WEBNR-224-01 Level: Intermediate

Prerequisites: A basic understanding of retirement plan distributions and taxation of distributions

Notes
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.

Speaker(s)

Michael Frost