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PRODID://NDCP//498073
BEGIN:VEVENT
DTSTAMP:20260429T170106
VTIMEZONE:America/Chicago
DTSTART:20260625T130000Z
DTEND:20260625T163000Z
UID:498073
SUMMARY:Surgent's Required Minimum Distributions: Compliance and Planning (RMD4)
LOCATION:Webinar
DESCRIPTION:Surgent's Required Minimum Distributions: Compliance and Planning (RMD4)\n\n06/25/26 08:00 AM CST\n - 06/25/26 11:30 AM CST\Description:\nRequired 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.Objectives:
 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 1099-R
 Discuss how distributions are taxed when the retirement account has basis that can be returned free of tax
 Understand the changes to RMD, penalty, and rollover rules under SECURE Act 2.0
 Presenters:Michael Frost, CPAField of Study:Taxes (4)Major Topics:
 Minimum distribution requirement changes by the SECURE Act 2.0
 Latest IRS guidance, including final regulations
 The calculation of required minimum distributions using the Uniform Life Table
 Required minimum distributions from multiple accounts
 §401(k) rules of SECURE Act 2.0
 Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act
 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
 Section 529 rollovers to Roth accounts under SECURE Act 2.0
 Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs
 Taxation of distributions
 Penalties for missed required minimum distributions and reasonable cause for abatement of penalties.
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Required Minimum Distributions: Compliance and Planning (RMD4)<br /><br />06/25/26 08:00 AM CST - 06/25/26 11:30 AM CST<br />Description:<br />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.<br><br><b>Objectives:</b><br><ul>
    <li>Understand the calculation of required minimum distributions</li>
    <li>Understand when required minimum distributions are required</li>
    <li>Understand how to treat inherited retirement accounts and how to utilize stretch IRAs</li>
    <li>Understand the importance of designated beneficiaries of retirement accounts</li>
    <li>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</li>
    <li>Understand how to handle an incorrect Form 1099-R</li>
    <li>Discuss how distributions are taxed when the retirement account has basis that can be returned free of tax</li>
    <li>Understand the changes to RMD, penalty, and rollover rules under SECURE Act 2.0</li>
</ul><br><b>Presenters:</b><br>Michael Frost, CPA<br><br><b>Field of Study:</b><br>Taxes (4)<br><br><b>Major Topics:</b><br><ul>
    <li>Minimum distribution requirement changes by the SECURE Act 2.0</li>
    <li>Latest IRS guidance, including final regulations</li>
    <li>The calculation of required minimum distributions using the Uniform Life Table</li>
    <li>Required minimum distributions from multiple accounts</li>
    <li>&sect;401(k) rules of SECURE Act 2.0</li>
    <li>Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act</li>
    <li>Required minimum distributions in the year of death</li>
    <li>Roth conversions for estate planning and avoiding required minimum distributions</li>
    <li>Timing of distributions for maximum tax-free compounding</li>
    <li>Section 529 rollovers to Roth accounts under SECURE Act 2.0</li>
    <li>Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs</li>
    <li>Taxation of distributions</li>
    <li>Penalties for missed required minimum distributions and reasonable cause for abatement of penalties.</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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