June 22, 2020


4 Total CPE Credits


Required Minimum Distributions: Compliance and Planning

  • Instructor

    Pamela Davis-Vaughn

Learning Objectives

  • 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
  • Discusss how distributions are taxed when the retirement account has basis that can be returned free of tax

Major Topics

  • 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
  • Maximizing deferrals through stretch IRAs
  • 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 from IRAs
  • Recent legislative attempts to change RMD age and to eliminate stretch IRAs
  • Taxation of distributions
  • Penalties for missed required minimum distributions and reasonable cause for abatement of penalties

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


A basic understanding of retirement plan distributions and taxation of distributions

Advanced Preparation


Intended Audience

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


Surgent McCoy CPE

This event has ended.