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PRODID://NDCP//514525
BEGIN:VEVENT
DTSTAMP:20260429T182238
VTIMEZONE:America/Chicago
DTSTART:20270408T170000Z
DTEND:20270408T190000Z
UID:514525
SUMMARY:Surgent's Introduction to Required Minimum Distributions (RMD2)
LOCATION:Webinar
DESCRIPTION:Surgent's Introduction to Required Minimum Distributions (RMD2)\n\n04/08/27 12:00 PM CST\n - 04/08/27 02:00 PM CST\Description:\nRequired minimum distributions (RMDs) must be taken from certain tax-deferred retirement accounts, starting when the account owner reaches their applicable age.
 The RMD rules are complex and must be simplified to help ensure clients understand them. Accounting and finance professionals must understand the basics of RMDs for IRAs and employer plan accounts so as to help IRA owners, plan participants, and beneficiaries meet their RMD obligations and avoid penalties that apply to RMDs not taken by their applicable deadline. Accounting and finance professionals should also be able to demonstrate tax-efficient solutions for RMDs.
 This course will walk accounting and finance professionals through the fundamental concepts and rules that apply to RMDs, demonstrate how to calculate RMDs, and explain how to correct RMD errors. It can be taken by anyone, including those without any experience working with RMDs.
 The course will include cases to promote understanding of the rules.Objectives:
 Understand what Required Minimum Distributions (RMDs) are, why they exist, and the accounts to which they apply
 Recognize the important deadlines for starting and taking RMDs, including the consequences of missing an RMD deadline and how to avoid penalties
 Calculate RMDs using IRS tables, account balances, and other impacting data
 Recognize common scenarios where RMDs apply for IRA owners, employer plan participants, and beneficiaries.
 Presenters:Denise Appleby, MJ, APA, CISP, CRPS, CRCField of Study:Taxes (2)Major Topics:
 How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules
 What is an RMD?
 Who is subject to RMDs?
 The types of accounts subject to RMDs
 How to calculate an RMD
 How to determine if a distribution can be an RMD
 How to determine which life expectancy table must be used when calculating an RMD
 The rollover and transfer rules during an RMD year
 IRS penalties for non-compliance with RMD regulations
 Applying RMD strategies to different plan types
 When RMDs can and cannot be aggregated
 How to correct an RMD shortfall
 How to get a waiver of the excise tax on an RMD failure
 The tax implication of an RMD
 How to donate an RMD tax-free
 How to determine the RMD rules that apply to a beneficiary
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Introduction to Required Minimum Distributions (RMD2)<br /><br />04/08/27 12:00 PM CST - 04/08/27 02:00 PM CST<br />Description:<br />Required minimum distributions (RMDs) must be taken from certain tax-deferred retirement accounts, starting when the account owner reaches their applicable age. <br />
<br />
The RMD rules are complex and must be simplified to help ensure clients understand them. Accounting and finance professionals must understand the basics of RMDs for IRAs and employer plan accounts so as to help IRA owners, plan participants, and beneficiaries meet their RMD obligations and avoid penalties that apply to RMDs not taken by their applicable deadline. Accounting and finance professionals should also be able to demonstrate tax-efficient solutions for RMDs. <br />
<br />
This course will walk accounting and finance professionals through the fundamental concepts and rules that apply to RMDs, demonstrate how to calculate RMDs, and explain how to correct RMD errors. It can be taken by anyone, including those without any experience working with RMDs.<br />
<br />
The course will include cases to promote understanding of the rules.<br><br><b>Objectives:</b><br><ul>
    <li>Understand what Required Minimum Distributions (RMDs) are, why they exist, and the accounts to which they apply</li>
    <li>Recognize the important deadlines for starting and taking RMDs, including the consequences of missing an RMD deadline and how to avoid penalties</li>
    <li>Calculate RMDs using IRS tables, account balances, and other impacting data</li>
    <li>Recognize common scenarios where RMDs apply for IRA owners, employer plan participants, and beneficiaries.</li>
</ul><br><b>Presenters:</b><br>Denise Appleby, MJ, APA, CISP, CRPS, CRC<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules</li>
    <li>What is an RMD?</li>
    <li>Who is subject to RMDs?</li>
    <li>The types of accounts subject to RMDs</li>
    <li>How to calculate an RMD</li>
    <li>How to determine if a distribution can be an RMD</li>
    <li>How to determine which life expectancy table must be used when calculating an RMD</li>
    <li>The rollover and transfer rules during an RMD year</li>
    <li>IRS penalties for non-compliance with RMD regulations</li>
    <li>Applying RMD strategies to different plan types</li>
    <li>When RMDs can and cannot be aggregated </li>
    <li>How to correct an RMD shortfall</li>
    <li>How to get a waiver of the excise tax on an RMD failure </li>
    <li>The tax implication of an RMD</li>
    <li>How to donate an RMD tax-free</li>
    <li>How to determine the RMD rules that apply to a beneficiary</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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