Understanding the IRS’ Final Regulations
on Required Minimum Distributions

What Every Advisor Must Know About the Final SECURE Act Regulations

On July 18th, the IRS issued final regulations updating the required minimum distribution (RMD) rules. The final regulations reflect changes made by both SECURE Act 1.0 and 2.0 which impacted retirement plan participants, IRA owners and their beneficiaries. At the same time, the Treasury and IRS issued proposed regulations, addressing additional RMD issues under the SECURE 2.0 Act.

These regulations and what they mean for your clients requires the experts, which is why we have brought in nationally renowned CPA and IRA expert, Robert S. Keebler, CPA/MST, AEP (Distinguished), for a very timely program entitled, “The SECURE Act FINAL Regulations: Post-Mortem IRA Distributions”.

In this 77-minute presentation, Bob will review all of the issues you need to be on top of, including:

• How the new regulations are structured

• The Final Rule for post-mortem RMDs for those client’s dying before and after their RBD

• The Proposed Rule under Section 327 of the SECURE 2.0 Act

• Final Regulations for IRAs payable to trusts

• Coverage of the 5-year and 10-year rules

• Flowcharts to distill the new rules to common practical situations

• Nuisances to the new ten-year rule

• Planning for the surviving spouse

• Planning to capture the five exceptions to the new 10-year rule

• Practical examples make the new rules easy to understand

• Disability and special needs issues

• RMDs required during the 10-year period for deaths after the RBD

• No forced RMDs for Roths during the first nine years after death

• Special rules for spouses including rollover rules

• New provisions for decanting and reforming IRA trusts

• New provisions for Power of Appointment trusts

• And much more!

Your purchase includes an instantly downloadable video and audio recording and PDF handout materials.  A PDF transcript is available as an add-on for an additional fee.