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Focus 06: RMDs: Calculating Lifetime and Death RMDs '14
Presentor: Stephen Forbes Recorded Date: 4/28/2014 Duration: 60 Min.


This program was recorded during a live presentation on April 28, 2014.

Focused Topic 06: RMDs: Calculating Lifetime and Death RMDs
Mondays with Derrin and Steve

As your clients age, understanding the required minimum distribution (RMD) rules become more important. The importance of the rules is amplified by the fact that a mistake not only results in possible disqualification of the plan but also a significant penalty tax (50%) on the participant.

Since many practitioners only encounter the RMD rules on an infrequent basis, they struggle with applying the rules in different situations. Adding to the complexity are the separate rules that apply upon the death of the participant. In addition, nonspouse beneficiary rollover rules have added a new dimension to plan administration, including the RMD rules.

This program walks you through the RMD rules and the nonspouse beneficiary rollover rules. The program is filled with examples and the kind of detailed information that is difficult to find elsewhere.

Topics include:

  • Required beginning dates
  • Lifetime RMDs
  • Designated beneficiaries
  • RMDs after death
  • Nonspouse beneficiary rollovers
  • RMD correction

Prerequisites: There are no prerequisites and no advance preparation required for this program. However, an attendee should have an understanding of the fundamental rules and concepts of 401(k) administration and testing.

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

Speaker – Stephen W. Forbes, J.D., LL.M.
Author of The 5500 Filing Guide

Objectives: After the seminar, attendees should be able to:

  1. Determine a participant’s required beginning date
  2. Calculate a lifetime required minimum distribution
  3. Determine the validity of a beneficiary designation
  4. Identify the distribution calendar year
  5. Calculate an annual death RMD
  6. Distinguish between death distribution alternatives
  7. Process a nonspouse beneficiary rollover

Hardware System Requirements:

  • Windows Vista, Windows 7, or Windows 8
  • Internet Explorer 8 or later, and set browser to allow pop-up windows.
  • High-speed Internet connection.
  • 1023 x 768 or higher display resolution.
  • Soundcard and Speakers.

Software Requirements:

Program related requests, questions, or concerns may be emailed to: