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Wednesday, November 18, 2020 Webcast

Navigating Required Minimum Distributions and Advanced Trust Issues (E2011481)

9:00 AM - 4:30 PM EST

Registration: 8:30 AM EST



8.0 CPE Credits in TX


This two-part course will first tackle required minimum distributions (RMDs) from employer retirement plans and IRAs, including planning opportunities that may exist in certain situations to minimize distributions, as well as the rules regarding required minimum distributions and the taxation of distributions. The second part of the course will cover advanced trust issues. Trusts can be rather unwieldy, especially in explaining the functions to a client and having them comply with the trust terms. This course delves into best practice, language trusts should include, as well as ways your client can be best protected.


Any tax practitioner that desires to improve customer service related to required minimum distribution compliance and establishing a trust.


  • Understand how to treat inherited retirement accounts and how to utilize stretch IRAs
  • Understand the importance of designated beneficiaries of retirement accounts
  • Calculate RMDs, know when they’re required, and know how to correct a failure to make an RMD or request abatement for RMD failure penalties
  • Advise individual clients on the benefits of using a trust to achieve their personal goals while avoiding taxation


  • Form 1099R and codes
  • Inherited employer retirement accounts and IRAs: spousal and non-spousal beneficiary distribution options
  • Limitations on stretch IRAs imposed by the SECURE Act of 2019
  • Required minimum distributions in the year of death
  • Roth conversions for estate planning and avoiding required minimum distributions
  • IRS guidance and SECURE Act changes to required minimum distributions
  • Timing of distributions for maximum tax-free compounding
  • Qualified charitable distributions from IRAs
  • Taxation of distributions and key concepts of trusts
  • Discussion of federal and state estate taxes and state, county and local issues
  • The role of family dynamics and the choice of trustee and other fiduciaries
  • Pet trusts – the emerging necessities
  • Portability, QTIP issues and creditor considerations




A basic understanding of retirement plan distributions, taxation of distributions, and simple trusts.




Course materials are distributed electronically. To access the materials visit My Events. Download to your laptop or tablet prior to the seminar, handouts are added as received.


Dennis Riley

Dennis P. Riley, CPA, M.B.A.

Dennis Riley, CPA

Dennis Riley has more than 35 years of experience in accounting, consulting, tax preparation, and government representation. He specializes in the tax and business needs of individuals, families, and entrepreneurial small businesses. He is a frequent lecturer on topics related to taxation and closely held businesses. He has received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Riley's experience includes a range of services including negotiations with federal and state government tax authorities, offers in compromise, closing agreements, strategic business plans, litigation support, record reconstruction, business formation and dissolution, problem solving, and tax preparation. He has resolved multiple-year filing issues, organization issues, and business transition problems.


$289.00 - Member

$389.00 - Non Member

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