July 18, 2022


Webinar


2 Total CPE Credits

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Retirement Penalties and Rollover Issues

Learning Objectives

  • Recall exceptions from the 10% penalty for early distributions from retirement plans, IRAs and annuities.
  • Consider the far reach of the once per year rollover rule and what circumstances have fatal consequences.
  • Recognize the difference between Rollovers and Transfers.

Major Topics

  • History of the 60-day Rule and Recent Developments
  • Rulings and self-certification
  • Exceptions to the ten percent penalty
  • What the IRS knows: Forms 1099R and 5498
  • Form 5329 use and strategies

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs, tax staff and other tax professionals.

Provider

California Society of CPAs

This event has ended.