September 19, 2022


8 Total CPE Credits


Retirement Distributions: Planning Options

Learning Objectives

  • Recognize key income and penalty tax issues in connection with retirement distributions.
  • Determine how the death of an owner or beneficiary affects distribution calculations.
  • Identify the pros and cons of various beneficiary choices to assist your client in selecting the best options.

Major Topics

  • Roth IRA: The right choice?
  • Income tax treatment of distributions from qualified plans of all types.
  • Relief for late rollovers and disaster victims.
  • Strategies for distributions before age 59.5.
  • Laws, regulations and IRS rulings concerning plan distributions.
  • Avoiding the 50 percent penalty on deficient distributions.
  • Integration of estate planning with distribution decisions.
  • Beneficiary choices - eligible?
  • Self-directed IRA investment problems.

CPE Credits Available

Total CPE

Things to Know About This Course


Experience in individual tax preparation and planning and general knowledge of retirement plans.

Advanced Preparation


Intended Audience

CPAs, tax professionals, financial planners, attorneys and investment advisers.


California Society of CPAs

This event has ended.