Required Minimum Distributions: Planning to Minimize Federal Tax
Author: Greg White
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
IRAs are the greatest growth area in Federal tax. Tens of millions of baby boomers are beginning to take required minimum distributions. Inherited IRAs are becoming much more common. This area can serve either as a successful practice niche for the future, or simply an opportunity to provide your clients with confident service in an increasingly important area.
Publication Date: August 2025
Topics Covered
- RMDs: IRA Owners
- "Plain Old" Designated Beneficiaries
- Surviving Spouses: Inherited Traditional IRAs
- Surviving Spouses: Inherited Roth IRAs
- IRA Strategies for Surviving Spouses
- RMDs: Estates and Trust Beneficiaries
- Computing Inherited RMDs
Learning Objectives
- Identify distribution strategies for surviving spouses
- Determine methods to delay required minimum distributions
- Identify distribution rules for inherited IRAs
- Explain how “backdoor” conversions to Roth help reduce required minimum distributions
- Identify why estates are generally considered poor beneficiaries for IRAs
- Identify the IRS RMD table that is used for an individual eligible designated beneficiary who is not subject to the 10-year rule
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
