Course Description


Whether you are an experienced veteran or new to the industry, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples, problems, and plain explanations, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session, we will explore Required Minimum Distribution rules, as well as changes that have been made in light of SECURE 1, SECURE 2, and other recent IRS pronouncements. 

Learning Objectives

  • Identify the correct age in which RMDs need to begin after recent tax legislation

  • State differences between RMDs for IRAs and Qualified Plans

  • Recognize how RMDs are treated for inherited IRAs

Additional Required Materials

  • Level: Intermediate

  • Field of Study: Taxes (NASBA); Tax Planning (CFP); Federal Taxation (IRS)

  • Who Should Attend: Financial professionals, CPAs, Enrolled Agents who want to make sure they meet the compliance requirements for RMDs in light of recent tax legislation.

  • Required Knowledge: Basic knowledge of retirement plans and IRAs

  • Advanced Prep: None

Instructor