IRA and Qualified Plan Distributions

• Overview
• OnDemand Credit

Overview
This OnDemand webinar is specially designed for those who advise their clients on IRA and qualified plan distributions. Join us as we focus on the required minimum distribution rules and how you can have an IRA payable to a trust and still have it qualify as a designated beneficiary. Pinpoint and avoid some of the common mistakes taxpayers make with their IRAs and inherited IRAs.

Authors
Michelle L. Ward, J.D., CSEP, Virchow, Krause & Company, LLP

Self Study Credit - OnDemand Webinar

Agenda

1. Foundation Concepts
1. Lifetime Required Minimum Distributions
2. Post-Mortem Required Minimum Distributions
3. Determining the Designated Beneficiary
2. Inherited IRAs
1. Spouse Beneficiaries
2. Nonspouse Beneficiaries
3. Common Mistakes With Inherited IRAs
3. IRAs Payable to Trusts
1. Requirements to Qualify as Designated Beneficiary
2. Contingent Trust Beneficiaries
3. Separate Share Rule for Determining Required Minimum Distributions
4. Other IRA Planning Issues
1. Nonspouse Rollovers of Plans or IRAs
2. 60-Day Rollovers' Extensions
3. Series of Equal Periodic Payments