Retirement Distributions: Planning Options

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8.0 Credits

Retirement accounts are a critical asset for aging clients and forward-thinking families. For many, retirement plans are the greatest financial asset they have. Go beyond mere calculations and learn how to assist clients with retirement planning.

Improper beneficiary choices and faulty distribution calculations can result in penalties or unnecessary taxes. Recent changes that affect late rollovers and relief for those in disaster areas show that the law in this area is dynamic and updates are necessary.

Course materials contain final regulations governing plan distributions and copies of all appropriate IRS forms and rulings. Updated with the latest cases, rulings, regulations and legislation, this course provides the necessary tools to serve clients who are about to retire or begin IRA withdrawals on their own or as a beneficiary.

Materials are provided as an ebook.


  • Identify issues and apply the regulations to distribution alternatives.
  • Recognize penalty taxes and how to avoid them.
  • Determine how the death of an owner or beneficiary affects distribution calculations.
  • Identify the pros and cons of various beneficiary choices to assist your client in selecting the best options.

Major Topics

  • Roth IRA: The right choice?
  • Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans.
  • New relief for late rollovers and disaster victims.
  • Strategies for distributions before age 59.5.
  • Laws, regulations and IRS rulings concerning plan distributions.
  • Avoiding the 50 percent penalty on deficient distributions.
  • Integration of estate planning with distribution decisions.
  • Surviving spouse opportunities and dilemmas.
  • Self-directed IRA investment problems.

Designed For

CPAs, tax professionals, financial planners, attorneys and investment advisers.


Experience in individual tax preparation and planning and general knowledge of retirement plans.

Advanced Preparation