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Monday, August 31, 2026 Live Webcast

Required Minimum Distributions: Compliance and Planning (X1-RMD4-2026-01-WEBNR-243-01)

9:00 AM - 12:30 PM EDT
webcast

Vendor Platform

4 CPE Credits in TX

OVERVIEW

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.

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

INSTRUCTOR

Michael Frost

Michael A. Frost, CPA, EA
(4.6)

Read bio

PRICING

$149.00 - Member

$289.00 - Nonmember

Register Today


Note: Online pre-registration will close on August 31 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

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