Name: Required Minimum Distributions: Compliance and Planning
Start: 2026-08-25T09:00:00Z
End: 2026-08-25T12:30:00Z

Events Search

Summary & Check Out (0)

Tuesday, August 25, 2026 Live Webcast

9:00 AM - 12:30 PM EDT

Registration: 8:45 AM EDT

Vendor Platform

4 CPE Credits in TX

Required minimum distributions (RMDs) from employer retirement plans and IRAs must be made or steep penalties will be incurred. Planning opportunities exist in certain situations to minimize distributions.

This course features a live instructor and has been specifically designed for the NJCPA.

DESIGNED FOR

Any tax practitioner that desires to improve customer service related to required minimum distribution compliance and planning

BENEFITS

Understand the calculation of required minimum distributions
Understand when required minimum distributions are required
Understand how to treat inherited retirement accounts and how to utilize stretch IRAs
Understand the importance of designated beneficiaries of retirement accounts
Discuss the process of requesting the abatement of penalties for failure to make required minimum distributions and how to correct a failure to make a required distribution
Understand how to handle an incorrect Form 1099-R
Discuss how distributions are taxed when the retirement account has basis that can be returned free of tax
Understand the changes to RMD, penalty, and rollover rules under SECURE Act 2.0

HIGHLIGHTS

Minimum distribution requirement changes by the SECURE Act 2.0
Latest IRS guidance, including final regulations
The calculation of required minimum distributions using the Uniform Life Table
Required minimum distributions from multiple accounts
New §401(k) rules of SECURE Act 2.0
Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act
Required minimum distributions in the year of death
Roth conversions for estate planning and avoiding required minimum distributions
Timing of distributions for maximum tax-free compounding
Section 529 rollovers to Roth accounts under SECURE Act 2.0
Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs
Taxation of distributions
Penalties for missed required minimum distributions and reasonable cause for abatement of penalties. Includes SECURE Act 2.0 changes

COURSE LEVEL

Intermediate

PREREQUISITES

A basic understanding of retirement plan distributions and taxation of distributions

ADVANCE PREPARATION

None

ADDITIONAL NOTES

Qualifies for IRS credit

Douglas P. Stives, CPA, MBA

Read bio

PRICING

$199.00 - Member

$274.00 - Nonmember

Note: Online pre-registration will close on August 25 at 8:30 AM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

ALSO AVAILABLE

COURSE DEVELOPER

Surgent

AREAS OF INTEREST

ALSO QUALIFIES FOR

IRS (EA)

View CPE Policies

Required Minimum Distributions: Compliance and Planning (E2608082)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

ADDITIONAL NOTES

SESSIONS

INSTRUCTOR

Douglas P. Stives, CPA, MBA

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

ALSO QUALIFIES FOR

Data Alerts

Required Minimum Distributions: Compliance and Planning (E2608082)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

ADDITIONAL NOTES

SESSIONS

INSTRUCTOR

Douglas P. Stives, CPA, MBA

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

ALSO QUALIFIES FOR

Related events

Related content

Estate Planning After 2026

IRS Expands Business Tax Account Access to Partnerships, Government Entities and Tax-Exempt Organizations

25+ OBBBA Income Tax Strategies Still Hiding in Every 2025 Return on Your Desk

Sen. Cory Booker Unveils Bill to Make $75,000 in Income Tax-Free