Updated IRA RMD Rules Under The Secure Act - Part 1
Date: Tuesday, August 12, 2025
Instructor: Daniel Johnson
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course provides an in-depth overview of the updated IRA RMD rules under the SECURE Act, focusing on IRS Final and Proposed Regulations and foundational RMD concepts. Participants will explore special RMD calculation scenarios for account owners and understand the broader impact of regulatory updates on retirement and tax planning.
Topics Covered
- IRS Final & Proposed Regulations
- RMD Fundamentals
Learning Objectives
- Explain the updated Required Minimum Distribution (RMD) rules under the SECURE Act
- Identify key changes introduced by IRS Final and Proposed Regulations
- Understand RMD fundamentals, including deadlines, calculations, and account types affected
- Evaluate special RMD calculation scenarios applicable to account owners
- Assess the implications of RMD changes on retirement and tax planning strategies
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
