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Monday, September 22, 2025 Live Webcast

Introduction to Required Minimum Distributions (X1-RMD2-2025-01-WEBNR-265-01)

10:00 AM - 12:00 PM EDT
webcast

Vendor Platform

2 CPE Credits in TX

OVERVIEW

Required minimum distributions (RMDs) must be taken from certain tax-deferred retirement accounts, starting when the account owner reaches their applicable age. The RMD rules are complex and must be simplified to help ensure clients understand them.

DESIGNED FOR

Accounting and finance professionals who want to understand RMD concepts and how RMDs work

BENEFITS

  • Understand what Required Minimum Distributions (RMDs) are, why they exist, and the accounts to which they apply
  • Recognize the important deadlines for starting and taking RMDs, including the consequences of missing an RMD deadline and how to avoid penalties
  • Calculate RMDs using IRS tables, account balances, and other impacting data
  • Recognize common scenarios where RMDs apply for IRA owners, employer plan participants, and beneficiaries.

HIGHLIGHTS

  • How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules
  • What is an RMD?
  • Who is subject to RMDs?
  • The types of accounts subject to RMDs
  • How to calculate an RMD
  • How to determine if a distribution can be an RMD
  • How to determine which life expectancy table must be used when calculating an RMD
  • The rollover and transfer rules during an RMD year
  • IRS penalties for non-compliance with RMD regulations
  • Applying RMD strategies to different plan types
  • When RMDs can and cannot be aggregated
  • How to correct an RMD shortfall
  • How to get a waiver of the excise tax on an RMD failure
  • The tax implication of an RMD
  • How to donate an RMD tax-free
  • How to determine the RMD rules that apply to a beneficiary

COURSE LEVEL

Basic

ADVANCE PREPARATION

None

INSTRUCTOR

Denise Appleby

Denise Appleby, APA, CISP, CRPS, CRC

Denise Appleby is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA tools and resources for financial and tax professionals. She has over 17 years of experience in the retirement plans field, and has co-authored several books and written over 500 articles on retirement rules and regulations. Denise is also CEO of www.retirementdictionary.com , a free consumer website about retirement accounts rules and regulations. For more about Denise, visit her website at www.DeniseAppleby.com.

PRICING

$89.00 - Member

$109.00 - Nonmember

Register Today


Note: Online pre-registration will close on September 22 at 9:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent