CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

The SECURE Act Proposed Regulations

Icon_Webcast
Webcast
Icon_Level
Update
Credits
CPE Credits
1 Credits: Taxes

Course Description

When the SECURE Act passed in December of 2019, we had a lot of questions about how certain rules were to be applied and what certain definitions meant. Two years later, on February 24th, we received some of our answers when the IRS issued 275 pages of proposed regulations. These regulations are not final, and they can be subject to changes.  In this class from Lawrence Pon, CPA/PFS, he will take you through an overview of these proposals and what guidance they provide.

Learning Objectives

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

  • 10 Year Rule overview
  • Types of beneficiaries
  • 10 Year Rule- proposed regulations and examples
  • Eligible designated beneficiaries
  • Surviving spouse
  • Designated beneficiary and naming a spouse as beneficiary
  • Non-designated beneficiaries
  • “See-Through” Trusts, trusts as beneficiaries, conduit trusts, accumulation trusts
  • Multiple beneficiaries
  • 50% Penalty relief

Course Specifics

Course ID
WC1822280767
Revision Date
March 22, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-U-01992-22-O
IRS Federal Tax Update Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1729
CTEC Federal Tax Update 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.

The SECURE Act Proposed Regulations

CPE CREDITS
1 Credits: Taxes

$49.00


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

Icon_Webcast
Webcast
Icon_Level
Update
Credits
CPE Credits
1 Credits: Taxes

Course Description

When the SECURE Act passed in December of 2019, we had a lot of questions about how certain rules were to be applied and what certain definitions meant. Two years later, on February 24th, we received some of our answers when the IRS issued 275 pages of proposed regulations. These regulations are not final, and they can be subject to changes.  In this class from Lawrence Pon, CPA/PFS, he will take you through an overview of these proposals and what guidance they provide.

Learning Objectives

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

  • 10 Year Rule overview
  • Types of beneficiaries
  • 10 Year Rule- proposed regulations and examples
  • Eligible designated beneficiaries
  • Surviving spouse
  • Designated beneficiary and naming a spouse as beneficiary
  • Non-designated beneficiaries
  • “See-Through” Trusts, trusts as beneficiaries, conduit trusts, accumulation trusts
  • Multiple beneficiaries
  • 50% Penalty relief

Course Specifics

Course ID
WC1822280767
Revision Date
March 22, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-U-01992-22-O
IRS Federal Tax Update Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1729
CTEC Federal Tax Update 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.

The SECURE Act Proposed Regulations

CPE CREDITS
1 Credits: Taxes

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

$49.00