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The WSCPA will be closing early at 2:00pm on Friday, May 23 and remain closed through Monday, May 26 in observance of Memorial Day.

IRA Withdrawals ON DEMAND

Available Until

Your Desk

2.0 Credits

Member Price $336.00

Non-Member Price $386.00

Overview

Before this course, many tax, accounting, and finance professionals may find the array of rules and regulations surrounding IRAs daunting. The complexity of managing different types of IRAs, understanding rollovers versus transfers, calculating distributions, and avoiding penalties can be overwhelming. This lack of clarity can lead to missed opportunities in providing optimal advice to clients, potentially resulting in financial penalties or suboptimal IRA management. After completing this course, participants will experience a significant shift in their understanding and ability to advise on IRA-related matters. The course bridges the knowledge gap by providing in-depth insights into the nuances of Rollover, Traditional, and Inherited IRAs. Participants will learn to accurately identify rollovers and transfers and their tax implications, calculate distributions that avoid penalties, and determine applicable penalties and avoidance strategies. Additionally, they will be updated on the latest changes brought by the proposed Secure Regulations and SECURE 2.0. Equipped with this comprehensive understanding, participants will be able to confidently guide their clients in making informed decisions about their IRAs, ensuring efficient and penalty-free IRA management.

Highlights

Traditional IRA. Spousal IRA. Roth IRA. Rollover IRA. Inherited IRA. SEP. Simple IRA.

Prerequisites

None.

Designed For

CPAs, EAs, and other tax professionals.

Objectives

Identify the difference between a rollover and a transfer and resulting tax implications. Learn to calculate distributions that avoid penalties. Determine which penalties apply and how to avoid them.

Preparation

None.

Notice

None.

Leader(s):

Leader Bios

Mary Kay Foss, California CPA Education Foundation

Mary Kay Foss, CPA, a director with Sweeney Kovar LLP, has more than 30 years of practical experience in advising clients about retirement, income and estate planning issues. She is a frequent lecturer for community, professional and business groups and has authored and presented courses for tax professionals throughout California. Foss is past chair of both the CalCPA Estate Planning Committee and the Committee on Taxation. She is a past president of the Estate Planning Council of Diablo Valley, the East Bay Chapter of CalCPA and the Estate Planning Council of the East Bay. She is a member of the AICPA Trust, Estate and Gift Tax Technical Resource Panel and has been quoted in California CPA magazine, as well as national publications.

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Non-Member Price $386.00

Member Price $336.00