Updated IRA RMD Rules Under The Secure Act - Part 2
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 delves into the updated IRA RMD rules for inherited retirement accounts under the SECURE Act, emphasizing IRS Final and Proposed Regulations. Participants will explore beneficiary classifications, RMD requirements, and planning strategies to optimize outcomes for inherited accounts.
Publication Date: August 2025
Topics Covered
- Fundamentals
- Surviving Spouses
- Non-spouse Beneficiaries
- Successor Beneficiaries
- Other Misc. Notes & Clarifications
Learning Objectives
- Explain the updated RMD rules for inherited retirement accounts under the SECURE Act
- Identify key changes introduced by IRS Final and Proposed Regulations regarding beneficiaries
- Explain how to distinguish between eligible designated beneficiaries and other beneficiary types
- Identify RMD requirements for inherited IRAs across different beneficiary scenarios
- Identify planning strategies for beneficiaries under the updated RMD rules
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
