RMDs are Back in 2021

ASPPA [American Society of Pension Professionals & Actuaries]

Speaker:  Robert M. Richter, J.D., LL.M., APM, Retirement Education Counsel, American Retirement Association

Experience Level for Attendees: Intermediate

Target Audience:  TPAs, administrators, customer support representatives

IRS Program Number:  CZTXU-Q-01312-21-O

Description:  The CARES Act suspended the required minimum distribution (RMD) rules for defined contribution plans and IRAs for 2020. The rules apply in 2021, and we must now prepare to apply the RMD rules as modified by the SECURE Act. We’ll focus on the implantation of these new rules and discuss the impact and application of the new life expectancy tables that must be used in 2022.

Learning Objectives

1. Determine when RMDs must begin under the modifications introduced by the SECURE Act.
2. Be prepared to apply the new death RMD rules.
3. Be equipped to apply the new life expectancy tables.

About the Speaker:

Robert Richter joined the American Retirement Association (ARA) as Retirement Education Counsel in January of 2019, where he’s primarily responsible for maintaining the ERISA Outline Book and assisting with ARA educational programs. Robert was previously a vice president with FIS (previously SunGard and Corbel) where he managed the consulting department and was responsible for authoring and supporting FIS retirement plan documents. Robert served as President of the American Retirement Association in 2017 and in 2012 (ASPPA). Robert is a Fellow in the American College of Employee Benefit Counsel and is a member of The Florida Bar. Robert received a B.S., with a major in Finance, from the University of Florida, a J.D. from Florida State University, and an LL.M. in taxation from the University of Florida

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