Icon_Webcast
Webcast
Icon_Level
Basic
Credits
CPE Credits
1 Credits: Taxes

Course Description

In this latest course from Lawrence Pon (CPA/PFS) he will be taking you through some of the recent IRS guidance through IRS Notice 2022-6, issued in January of 2022. This notice updates the guidance for IRC §72(t), also known as the Substantially Equal Periodic Payments or SEPP. This course will serve as a comprehensive overview.

Learning Objectives

Upon completion of this course, attendees will have an understanding of the following topics:

  • Overview of IRS Notice 2022-6
  • Overview of SEPP
  • Exceptions to Early Distribution Penalty
  • RMD Method
  • Fixed Amortization Method
  • Notice 2002-62
  • Change in Interest Rate
  • Early IRA Distributions- Avoiding the 10% Penalty
  • New Life Expectancy Tables
  • Roth Conversion & SEPP
  • Retirement Assets and Change in Method
  • Account Being Completely Depleted
  • Private Letter Rulings
  • When to Fulfill Obligation to take SEPP
  • Other Planning Considerations

Course Specifics

Course ID
WC1822280925
Revision Date
March 24, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01993-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1730
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registeration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board.

Course Instructor

Larry Pon
Larry Pon CPA/PFS, CFP, EA, USTCP, AEP

Larry Pon is a Certified Public Accountant, Personal Financial Specialist, Certified Financial Planner, Enrolled Agent, United States Tax Court Practitioner, and Accredited Estate Planner in Redwood Shores, CA. Mr. Pon has been in practice since 1986 and enjoys helping his clients reach their financial goals. He frequently speaks on tax and financial planning topics to tax professionals, financial advisors, and the general public nationally. Mr. Pon received his BS in Business Administration with emphases in Accounting and Finance from the University of California, Berkeley and MS in Taxation from Golden Gate University in San Francisco.

IRS Notice 2022-6

CPE CREDITS
1 Credits: Taxes

$49.00


Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.

Icon_Webcast
Webcast
Icon_Level
Basic
Credits
CPE Credits
1 Credits: Taxes

Course Description

In this latest course from Lawrence Pon (CPA/PFS) he will be taking you through some of the recent IRS guidance through IRS Notice 2022-6, issued in January of 2022. This notice updates the guidance for IRC §72(t), also known as the Substantially Equal Periodic Payments or SEPP. This course will serve as a comprehensive overview.

Learning Objectives

Upon completion of this course, attendees will have an understanding of the following topics:

  • Overview of IRS Notice 2022-6
  • Overview of SEPP
  • Exceptions to Early Distribution Penalty
  • RMD Method
  • Fixed Amortization Method
  • Notice 2002-62
  • Change in Interest Rate
  • Early IRA Distributions- Avoiding the 10% Penalty
  • New Life Expectancy Tables
  • Roth Conversion & SEPP
  • Retirement Assets and Change in Method
  • Account Being Completely Depleted
  • Private Letter Rulings
  • When to Fulfill Obligation to take SEPP
  • Other Planning Considerations

Course Specifics

Course ID
WC1822280925
Revision Date
March 24, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01993-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1730
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registeration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board.

Course Instructor

Larry Pon
Larry Pon CPA/PFS, CFP, EA, USTCP, AEP

Larry Pon is a Certified Public Accountant, Personal Financial Specialist, Certified Financial Planner, Enrolled Agent, United States Tax Court Practitioner, and Accredited Estate Planner in Redwood Shores, CA. Mr. Pon has been in practice since 1986 and enjoys helping his clients reach their financial goals. He frequently speaks on tax and financial planning topics to tax professionals, financial advisors, and the general public nationally. Mr. Pon received his BS in Business Administration with emphases in Accounting and Finance from the University of California, Berkeley and MS in Taxation from Golden Gate University in San Francisco.

IRS Notice 2022-6

CPE CREDITS
1 Credits: Taxes

Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.

$49.00