On-Demand
Retirement Plan Distributions: Highlights of the Final Regulations and Proposed Regulations 2025-26
CPE: 1
Overview
Big changes are here for retirement plan distributions.
On July 19, 2024, the IRS dropped new Final and Proposed Regulations—and they’re a major shift from what we saw in 2022. Join Michael Gray, CPA, as he breaks down what’s new, what’s changed under SECURE 2.0, and how it all impacts estate planning and post-death retirement account management—especially for surviving spouses and other beneficiaries.
Product Code
1000004114
Credit Type
CPE: 1CPE-Technical: 1MCLE: 1MCLE LS-TX: 1Format
Downloadable PDF
Intended Audience
Tax consultants, attorneys, and financial planners
NASBA Field of Study
Taxes
Level of Difficulty
Update
Prerequisites
None
Advance Preparation
None
Learning Objectives
Major Subjects
- Surviving spouse distribution rule updates
- RMDs required after owner's death
- Beneficiaries named by will or trust
Faculty
Michael C Gray
Mike founded his CPA firm, Michael Gray, CPA October 1, 1996. He has continuously worked in public accounting since June, 1974. Mike was a co-founder and partner in charge of tax services of Hubler, Gray and Associates from June, 1986 through September, 1996 and a tax manager at KMG Main Hurdman, subsequently acquired by KPMG Peat Marwick, from February, 1978 to June, 1986.
The areas of practice that Mike has focused on include tax planni...
More about Michael C Gray