Retirement Plan Distributions After SECURE 1.0 / 2.0 Acts

Author: Michael Miranda

Retirement distribution planning has fundamentally changed in the wake of the SECURE Act of 2019 (SECURE 1.0) and the SECURE 2.0 Act of 2022. With the elimination of the stretch IRA for most beneficiaries, evolving Required Minimum Distribution (RMD) rules, and shifting tax considerations driven by inflation and legislative uncertainty, advisors must rethink traditional retirement-income strategies.

This intermediate-level online course focuses exclusively on retirement plan and IRA distribution strategies in the post-SECURE environment. Michael Miranda provides practical guidance for helping clients control future tax exposure, maximize after-tax retirement income, and avoid costly distribution mistakes. Special attention is given to beneficiary planning, Roth distribution rules, charitable strategies, penalty avoidance, and corrective relief options under the IRS correction programs.

Designed for tax and financial professionals who advise clients approaching or already in retirement, this course delivers actionable insight into how current law, inflationary pressures, and timing strategies intersect—allowing advisors to proactively design smarter, more tax-efficient distribution plans.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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

Publication Date: April 2026

Designed For
This course is designed for professionals responsible for guiding clients through retirement income and distribution decisions in a rapidly evolving legislative environment.

Topics Covered

• Planning considerations following the elimination of the stretch IRA
• Beneficiary planning using see-through and conduit trust structures
• Qualified Charitable Distributions (QCDs) and advanced charitable tax planning
• Early distribution strategies under IRC §72(t)
• Required Minimum Distribution (RMD) age changes under SECURE 1.0 and SECURE 2.0
• Roth IRA distribution rules under the 10-year payout framework
• Correction of RMD failures and penalty relief using IRS compliance programs
• Common IRA distribution mistakes and strategies to avoid unnecessary taxation

Learning Objectives

• Evaluate post-SECURE beneficiary planning strategies in response to the elimination of the stretch IRA
• Apply Qualified Charitable Distribution (QCD) rules to optimize charitable and retirement income planning
• Identify allowable early distribution strategies under IRC §72(t) and assess their tax implications
• Recognize common IRA and retirement plan distribution errors and apply corrective strategies to mitigate penalties and adverse tax consequences
• Identify the RMD starting age for individuals born in 1960 or later under SECURE 2.0

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A general understanding of retirement plans and deferred saving arrangements (e.g., IRAs)

Advance Preparation
None