RMD Rules After the SECURE Act and SECURE 2.0 Legislation
RegisterAmber Groberg CFP, MSA
11:00am - 01:00pm MT
12:00pm - 02:00pm CT
01:00pm - 03:00pm ET
- 10:00 AM - 12:00 PM Pacific Time
- 11:00 AM - 1:00 PM Mountain Time
- 12:00 PM - 2:00 PM Central Time
- 1:00 PM - 3:00 PM Eastern Time
This course introduces Tax Professionals to the changes made by the original SECURE Act, enacted on December 20, 2019, and the proposed and finalized regulations concerning when an owner of an employer pension plan and an owner of an IRA must begin receiving distributions. More importantly, the session discusses when the “surviving beneficiaries” of those plans must begin to receive their “inherited distributions”
Topics discussed will include:
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Spousal RMDs.
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Life Expectancy Rules,
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10-year Distribution Rule,
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Eligible Designated Beneficiaries, and
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Non-Eligible Designated Beneficiaries,
In addition, the course will address the SECURE 2.0 Legislation enacted on December 29, 2022, and the proposed and final regulations attributable to those provisions. The presentation will also address the issues that arise when a Trust is a “designated beneficiary” of an employer pension plan or a decedent’s IRA.
At the conclusion of the session, participants will have attained a better working understanding of the provisions in both the “original SECURE Act of 2019” and the “SECURE Act 2.0” Legislation, and the layers of proposed and finalized regulations pertaining to §401(a)(9) required minimum distribution provisions. In addition, the participants will be able to better advise clients on the challenging issues surrounding the planning of pension and IRA distributions for themselves, surviving spouses and their “eligible designated beneficiaries” and the “non-eligible designated beneficiaries”, as well as when designating a Trust as a beneficiary.
Official Registry Statement:
The National Society of Tax Professionals is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
CTEC Disclosure Statement:
The National Society of Tax Professionals has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual "continuing education" requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Disclaimer:
Group Internet Based courses are interactive audio-visual presentation courses led by an NSTP Instructor. These courses include a pre-recorded session and may also include PowerPoints slides, a PDF textbook or both.
Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual's reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials and during the seminar presentation before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any particular device, technique or suggestion before recommending the same to a client or implementing the same on a client's or on his or her own behalf.
Administration Policies:
Registration
- Effective upon registration confirmation, the following applies: Due to the proprietary nature of NSTP course materials, all webinar and live-streaming course purchases are non-refundable, non-cancelable, and may not be transferred to another NSTP course.
- Executive Members who register and do not attend, will be charged the full course price.
- It is essential for each participant to register using their own name and email address; logging in with a different email may result in no CE credits being reported.
- Each link is unique to the registered email address and will not function if forwarded to another email.
Attendance Monitoring For CE
Group Internet Based courses use a popup tool to monitor attendance. According to guidelines, you need to respond to at least three popups per hour to qualify for continuing education credits. We have included several additional pop ups throughout the course to ensure that all participants have the opportunity to earn the full CE credits. CE credits cannot be earned by participating in the course via phone only.
Other Administration
- Once registrations are finalized, a link will be sent to the registrant's email address via BigMarker. Don't see your link? Check your spam and junk folders before contacting NSTP.
Cancellation
NSTP reserves the right to cancel any program or course for circumstances that are not under direct control of NSTP. If a course or program is canceled, participants will be refunded 100% of their registration fee.
More Information
For more information regarding refund, cancellation and complaint policies, please contact our office at 800-367-8130.
