Qualified Plan Withdrawals ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $351.00
Non-Member Price $404.00
Overview
In the ever-evolving domain of retirement planning, staying informed is key. This course offers an in-depth exploration of retirement account distributions, tailored for professionals in tax, accounting, and finance. It provides a comprehensive understanding of how Qualified Plan provisions may diverge from the Internal Revenue Code, crucial for advising clients accurately. You’ll gain valuable insights into the mechanics of early withdrawals, including QDROs and hardship distributions, and understand the implications of employee loans. With content updated for the latest Secure regulations and SECURE 2.0 changes, the course ensures you’re equipped with the most current knowledge. This course is not just about learning; it’s about applying this knowledge in real-world scenarios, enhancing your ability to guide clients through complex financial decisions with confidence and expertise.
Highlights
Plan conditions. IRC. Designated ROTH accounts. Required minimum distributions. RMDs from qualified plan. Lump sum distributions. Tax withholding on distributions. Rollover issues.
Prerequisites
None.
Designed For
CPAs, EAs, and other tax professionals.
Objectives
Recognize when the qualified plan document differs from provisions in the Internal Revenue Code. Understand early withdrawals benefits such as QDROs and hardship distributions. Identify the effect of employee loans.
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.
Non-Member Price $404.00
Member Price $351.00