Retirement Plan Distributions After SECURE 1.0 and SECURE 2.0

IRS [Internal Revenue Service]

Target Audience: CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxes (NASBA); Federal Tax Update (IRS)

Seminar/Program Level: Basic
Recommended Continuing Education Credit: 1

These recent law changes made significant changes to the distribution rules for IRAs and retirement plans. Required minimum distribution (RMD) rules for account holders and their beneficiaries have also undergone significant changes. By the end of this seminar, you will be able to:

• Define required minimum distributions (RMDs)
• Determine RMDs for distributions to beneficiaries after the death of the account holder.
• Assess potential excise tax for missed RMDs.
• Evaluate if hardship distributions apply.
• Recognize and advise clients on the potential use of a disaster distribution.

No prerequisites or advanced preparation are required for this seminar.

Price: $29.00

Continuing education credit is available for this seminar. If you would like to earn credit for a seminar, you must have an account with the IRS Nationwide Tax Forums Online and purchase the seminar. You can purchase seminars one at a time or as a group. After completing the purchase through PayPal, you will be returned to your status page on www.irstaxforumsonline.com.

NOTE: You have one calendar year from the date of purchase to complete the seminar.

More Information, How to Register