Required Minimum Distributions: Compliance & Planning

1:00 pm–4:45 pm ET

# of CPE Credits



Required minimum distributions (RMDs) from employer retirement plans and IRAs must be made, or steep penalties will be incurred. Planning opportunities exist in certain situations to minimize distributions. Also, special rules exist for inherited retirement funds. Your clients depend on you to help them navigate the rules regarding required minimum distributions and the taxation of distributions. This course addresses compliance issues and planning opportunities regarding required minimum distributions.


* Understand the calculation of required minimum distributions * Understand when required minimum distributions are required * Understand how to treat inherited retirement accounts and how to utilize stretch IRAs * Understand the importance of designated beneficiaries of retirement accounts * Discuss the process of requesting the abatement of penalties for failure to make required minimum distributions and how to correct a failure to make a required distribution * Understand how to handle an incorrect Form 1099R * Discuss how distributions are taxed when the retirement account has basis that can be returned free of tax


* Minimum distribution requirement changes by the Secure Act of 2019 * Latest guidance issued by the IRS, whether by way of regulations or administrative announcements related to required minimum distributions * The calculation of required minimum distributions using the Uniform Life Table * Required minimum distributions from multiple accounts * Form 1099R and codes * Inherited employer retirement accounts and IRAs: Spousal and nonspousal beneficiary distribution options * Limitations on stretch IRAs imposed by the Secure Act of 2019 * Required minimum distributions in the year of death * Roth conversions for estate planning and avoiding required minimum distributions * Timing of distributions for maximum tax-free compounding * Qualified charitable distributions from IRAs * Taxation of distributions * Penalties for missed required minimum distributions and reasonable cause for abatement of penalties

Who Should Attend

Any tax practitioner that desires to improve customer service related to required minimum distribution compliance and planning

Required Knowledge

A basic understanding of retirement plan distributions and taxation of distributions

Advanced Prep


Event Speaker(s)

Michael Reilly ( Surgent McCoy CPE, LLC, Pasadena, MD ),

Additional Event Information

Technical Support
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.

If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .

*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.

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Share This Event

Event Vendor:Surgent McCoy CPE, LLC
Field of Study:Taxes
Level: Intermediate

Event Type:Webcast
NASBA Instructional Method:Group Internet Based
Event Code:W0026922

Registration Fees

RegistrationEarly BirdRegular
NCACPA MemberN/A$145.00
CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

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