IRS Provides Limited Relief for Certain RMDs: IRS Notice 2023-54

1 Credits: Taxes


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IRS Provides Limited Relief for Certain RMDs: IRS Notice 2023-54

Course Level
CPE Credits

1 Credits: Taxes

Course Description

Before the release of IRS Notices 2022-53 and 2023-54, professionals in tax, accounting, and finance grappled with the ambiguity surrounding the SECURE Act’s 10-year rule and its implications for RMDs. This uncertainty posed a significant challenge in advising clients accurately on their retirement planning, especially those impacted by the excise tax waivers for RMDs.

This CPE online course, led by Denise Appleby, serves as a bridge to this critical knowledge gap. Denise will guide you through the recent regulatory changes, helping you to accurately identify clients who qualify for the RMD excise tax waiver. You’ll gain an in-depth understanding of the rollover rules for ‘non-RMDs’ in 2023, as well as alternate solutions that extend beyond the guidance of Notice 2023-54. After completing this webcast CPE course, you will have transformed from a state of uncertainty to one of confidence and proficiency, equipped with the knowledge and skills necessary to navigate these changes and provide your clients with the most current and effective retirement planning advice.

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Learning Objectives

Upon completion of this course, participants will be able to:

  • Which beneficiaries qualify for the waiver of RMD excise tax for 2021, 2022, and 2023;
  • The rollover rules for “2023 ‘non-RMDs’”; and
  • Alternate solutions for rollovers beyond those provided under Notice 2023-54.
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Course Specifics

Course ID
Revision Date
July 31, 2023


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02363-23-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1928
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 registration 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. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Denise Appleby is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA technical consultation, training and resources for financial, tax and legal professionals. Her primary focus is protecting retirement savings from costly mistakes. She has over 20 years of experience in the retirement plans field. Denise writes and publishes booklets and marketing tools for advisors. She has provided training to thousands of advisors about the rules and regulations, as well as compliance and operational requirements that apply to IRAs and retirement plans for small businesses. Denise co-authors books that include The Roth IRA Answer Book, The SEP, SIMPLE, …