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Advanced Required Minimum Distributions [2018]
Presentor: David Schultz Recorded Date: 4/19/2018 Duration: 100 Min.

Description
This program was recorded during a live presentation given on April 19, 2018 at 12:00PM EST.
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The required minimum distribution (RMD) rules are an important part of proper plan compliance. The importance of the rules is amplified by the fact that a mistake not only results in possible disqualification but also a significant penalty tax (50%). Since many practitioners 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 requirements and the nonspouse beneficiary rollover rules. It is filled with examples and the kind of detailed information that is difficult to find elsewhere.

Topics include:
  • Required beginning dates
  • Lifetime RMDs
  • Calculating RMD amounts
  • Designated beneficiaries
  • RMDs after death
  • Nonspouse beneficiary rollovers
  • Lost/missing participants
  • RMD failures
Prerequisites:

>There are no prerequisites or other advanced preparation for this program.

Level: Intermediate. Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After attending this 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 distribution
  6. Distinguish between death distribution alternatives
  7. Process a nonspouse beneficiary rollover

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