Updated IRA RMD Rules Under The Secure Act - Part 1
Author: Daniel Johnson
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour 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
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.
Publication Date: August 2025
Topics Covered
- Legislation Overview
- RMD Fundamentals
- RMD Special Scenarios
Learning Objectives
- Explain the updated Required Minimum Distribution (RMD) rules under the SECURE Act
- Identify key changes introduced by IRS Final and Proposed Regulations
- Explain RMD fundamentals, including deadlines, calculations, and account types affected
- Explan how to evaluate special RMD calculation scenarios applicable to account owners
- Explain how to assess the implications of RMD changes on retirement and tax planning strategies
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
