CPE Course Required Minimum Distributions: Compliance and Planning

June 28, 2022

1:00PM — 4:30PM


Member Price $139.50
Non-member Price $189.50

Curriculum Taxation

Field of Interest Taxes (Technical)

Level Intermediate

Designed For

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


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 1099R Discuss how distributions are taxed when the retirement account has basis that can be returned free of tax


Minimum distribution requirement changes by the Secure Act of 2019 Latest guidance issued by the IRS, whether by way of regulations or administrative announcements related to required minimum distributions The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts 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 Timing of distributions for maximum tax-free compounding Qualified charitable distributions (QCDs) from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties



A basic understanding of retirement plan distributions and taxation of distributions


Surgent McCoy CPE, LLC

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