Virtual
Tax Tuesday: Highlights of the Final Regulations and Proposed Regulations for Retirement Plan Distributions (No CPE)
Date: Feb. 25, 2025
Time: 12 – 1 p.m. PT
Member
$0.00
Nonmember
$0.00
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Overview
On July 19, 2024, the IRS issued long-awaited Final and Proposed Regulations for Retirement Plan Distributions. The regulations have some significant changes from Proposed Regulations previously issued early in 2022, and details for changes enacted in SECURE 2.0 Act of 2022. Michael Gray, CPA will explain highlights of the changes as they relate to estate planning and handling retirement accounts after a death, focusing on the surviving spouse and other beneficiaries.
If you'd like to register for the paid version with CPE, please select this course: Tax Tuesday: Highlights of the Final Regulations and Proposed Regulations for Retirement Plan Distributions.
Product Code
1000003777-131919
Intended Audience
Tax consultants, attorneys, financial planners
NASBA Field of Study
Taxes
Level of Difficulty
Update
Prerequisites
None
Advance Preparation
Working knowledge of retirement plans is preferred
Learning Objectives
Major Subjects
- New distribution requirements for a surviving spouse's inherited account
- Required minimum distributions continue for most inherited accounts when account owner dies after the required beginning date
- In some cases, the beneficiaries who get shares of an inherited account can be designated in a will or trust instrument.
Faculty
Additional Details
This course will be presented through Zoom, and the link will be available in your confirmation email.