Retirement / IRA Distribution Planning
Author: Michael Miranda
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates 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
Join Michael as he addresses the current state of complex rules associated with retirement and IRA distributions. As baby boomers retire and the general population ages, tax and financial planners will find that clients will require assistance in addressing retirement / IRA distributions. He will also address any current updates after SECURE 1.0 and 2.0 Acts, respectively.
Professional advisers will be best served by understanding the current retirement and IRA distribution rules when applying planning techniques designed to maximize a client’s retirement / IRA distributions.
Publication Date: June 2025
Designed For
All tax and financial professionals who desire a better understanding of complex rules associated with retirement / IRA distributions.
Topics Covered
- IRS Notice 2022-6 - Substantially Equal Periodic Payments (SEPP)
- Qualified Charitable Distributions (QCDs)
- Retirment / IRA Distribution Planning ... Fundamental Concepts
- SECURE 1.0 Act ... Stretch Distributions ... Before 2020 and After 2019
- SECURE 1.0 Act ... "Beneficiaries" After 2019
- Final RMD Regulation ... July 18, 2024
- Final RMD Regulations ... Trusts as Beneficiaries
- Three (3) IRA / Qualified Plan Rollover Mistakes
Learning Objectives
- Explain the impact of retirement / IRA distributions after SECURE 1.0 Act
- Explain the distribution rules for inherited retirement / IRA distribution after the release of the final regulations in July 2024
- Explain the impact of the SECURE 2.0 Act on Retirement / IRA distributions
- Explain the recent additional SECURE 2.0 Act guidance and any impact to retirement / IRA distributions
- Explain how the current guidance is to be applied to retirement / IRA distributions
- Explain how to use Trusts to hold IRAs and how the current distribution rules are applied
- Explain planning opportunities associated with Qualified Charitable Distributions (QCDs) and the SECURE 2.0 Act enhancements
- Explain planning associated with “Substantially Equal Periodic Payment” under IRS Notice 2022-6
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A general understanding of retirement benefits and the associated income tax consequences associated with these benefits
Advance Preparation
None
