IRA and Qualified Plan Distributions

• Overview
• CD & Manual Credit
• Podcast Credit
• OnDemand Credit

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

Authors
Michelle L. Ward, JD, CSEP, Baker Tilly Virchow Krause, LLP

Self Study Credit - OnDemand Webinar

Self Study Credit - CD & Reference Manual

Self Study Credit - Podcast

Agenda

Foundation Concepts

• Lifetime Required Minimum Distributions
• Post-Mortem Required Minimum Distributions
• Determining the Designated Beneficiary

Inherited IRAs

• Spouse Beneficiaries
• Nonspouse Beneficiaries
• Common Mistakes With Inherited IRAs

IRAs Payable to Trusts

• Requirements to Qualify as Designated Beneficiary
• Contingent Trust Beneficiaries
• Separate Share Rule for Determining Required Minimum Distributions

Other IRA Planning Issues

• Nonspouse Rollovers of Plans or IRAs
• 60-Day Rollovers Extensions
• Series of Equal Periodic Payments