CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

SECURE Act Proposed Regulations

Icon_Webcast
Webcast
Icon_Level
Basic
Credits
CPE Credits
2 Credits: Taxes

Course Description

The SECURE Act proposed regulations were finally issued on February 24th, 2022. Bob Keebler, CPA/PFS, takes you through the regulations at the 90-day comment period, after which they will go back and work on the final regulations. These regulations contain some controversy, and the leading experts believe there are some problems that will be cleaned up during the review process. This course will take you through what you will need to know about the proposed regulations.

Learning Objectives

After completing this course, participants will have an understanding of the following:

  • Responding to the “10-Year Rule”- Current law compared to the 10-Year Rule
  • Foundation concepts- Importance of planning, disposition after death, IRAs at death, ERISA plans at death
  • Stretched out IRAs- deaths before the SECURE Act, “Inherited” IRA, income in respect of a decedent (IRD)
  • 401(a)(9) Regulations- required beginning date, Required minimum distribution, Pre-SECURE current law
  • Regulations table of contents- §1.401(a(9)-0, Death before required beginning date- §1.401(a)(9)-3, Determination of the designated beneficiary- §1.401(a)(9)-4, Required minimum distributions from defined contribution plans- §1.401(a)(9)-5, Rollovers and transfers- §1.401(a)(9)-7, Special rules §1.401(a)(9)-8, Life expectancy and distribution period tables- §1.401(a)(9)-9, Distribution requirements for IRAs- §1.408-8
  • Death before RBD- §1.401(a)(9)-3 Summary
  • Determination of the designated beneficiary
  • Eligible designated beneficiary defined
  • Trusts as beneficiaries
  • RMDs from DC Plans
  • Post-mortem distributions
  • Rollovers and Roth Rollovers
  • Extensions & Exceptions
  • Distribution requirements for IRAs
  • Excise tax on accumulations in qualified retirement plans §54.4974-1

Course Specifics

Course ID
WC1822280764
Revision Date
March 22, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01991-22-O
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1728
CTEC Federal Tax Law Credits: 2

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

Robert Keebler Headshot
Robert Keebler, CPA, AEP, MST, CGMA

Robert Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents …

Robert Keebler, CPA, AEP, MST, CGMA Read More »

SECURE Act Proposed Regulations

CPE CREDITS
2 Credits: Taxes

$98.00


Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET and Sunday 12pm - 4pm ET.

Icon_Webcast
Webcast
Icon_Level
Basic
Credits
CPE Credits
2 Credits: Taxes

Course Description

The SECURE Act proposed regulations were finally issued on February 24th, 2022. Bob Keebler, CPA/PFS, takes you through the regulations at the 90-day comment period, after which they will go back and work on the final regulations. These regulations contain some controversy, and the leading experts believe there are some problems that will be cleaned up during the review process. This course will take you through what you will need to know about the proposed regulations.

Learning Objectives

After completing this course, participants will have an understanding of the following:

  • Responding to the “10-Year Rule”- Current law compared to the 10-Year Rule
  • Foundation concepts- Importance of planning, disposition after death, IRAs at death, ERISA plans at death
  • Stretched out IRAs- deaths before the SECURE Act, “Inherited” IRA, income in respect of a decedent (IRD)
  • 401(a)(9) Regulations- required beginning date, Required minimum distribution, Pre-SECURE current law
  • Regulations table of contents- §1.401(a(9)-0, Death before required beginning date- §1.401(a)(9)-3, Determination of the designated beneficiary- §1.401(a)(9)-4, Required minimum distributions from defined contribution plans- §1.401(a)(9)-5, Rollovers and transfers- §1.401(a)(9)-7, Special rules §1.401(a)(9)-8, Life expectancy and distribution period tables- §1.401(a)(9)-9, Distribution requirements for IRAs- §1.408-8
  • Death before RBD- §1.401(a)(9)-3 Summary
  • Determination of the designated beneficiary
  • Eligible designated beneficiary defined
  • Trusts as beneficiaries
  • RMDs from DC Plans
  • Post-mortem distributions
  • Rollovers and Roth Rollovers
  • Extensions & Exceptions
  • Distribution requirements for IRAs
  • Excise tax on accumulations in qualified retirement plans §54.4974-1

Course Specifics

Course ID
WC1822280764
Revision Date
March 22, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01991-22-O
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1728
CTEC Federal Tax Law Credits: 2

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

Robert Keebler Headshot
Robert Keebler, CPA, AEP, MST, CGMA

Robert Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents …

Robert Keebler, CPA, AEP, MST, CGMA Read More »

SECURE Act Proposed Regulations

CPE CREDITS
2 Credits: Taxes

Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET and Sunday 12pm - 4pm ET.

$98.00