September 22, 2022


4 Total CPE Credits


Required Minimum Distributions: Compliance and Planning

  • Instructor

    Michael Frost

  • Instructor


  • Instructor


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

Major Topics

  • 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

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Intended Audience

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



This event has ended.