Understanding the Tax Implications of Retirement Plan Distributions

Overview

This session will address the complex rules of retirement distributions, review key provisions of the SECURE Act 2.0, and provide practical strategies of maximizing tax benefits for your client.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Highlights

• Required minimum distributions for a deceased's heirs
• 2025 retirement plan contribution limits
• Required minimum distributions and contributions to charity
• Key provisions of Secure Act 2.0

Prerequisites

Basic working knowledge of individual taxation and retirement planning

Designed For

CPAs and members in industry seeking an in-depth review of required minimum distribution rules

Objectives

• Implement practical strategies based on a thorough understanding of the complex rules for retirement distributions
• Identify and recall key compliance issues
• Identify and recall significant issues in the taxation of retirement distributions

Preparation

None