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Tuesday, November 3, 2026 Live Webcast

Introduction to Required Minimum Distributions (E2611432)

11:00 AM - 12:40 PM EST

Registration: 10:45 AM EST

webcast

Vendor Platform

2 CPE Credits in TX

OVERVIEW

Required minimum distributions (RMDs) must be taken from certain tax-deferred retirement accounts, starting when the account owner reaches their applicable age. The RMD rules are complex and must be simplified to help ensure clients understand them.

This course features a live instructor and has been specifically designed for the NJCPA.

DESIGNED FOR

Accounting and finance professionals who want to understand RMD concepts and how RMDs work

BENEFITS

  • Understand what Required Minimum Distributions (RMDs) are, why they exist, and the accounts to which they apply
  • Recognize the important deadlines for starting and taking RMDs, including the consequences of missing an RMD deadline and how to avoid penalties
  • Calculate RMDs using IRS tables, account balances, and other impacting data
  • Recognize common scenarios where RMDs apply for IRA owners, employer plan participants, and beneficiaries.

HIGHLIGHTS

  • How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules
  • What is an RMD?
  • Who is subject to RMDs?
  • The types of accounts subject to RMDs
  • How to calculate an RMD
  • How to determine if a distribution can be an RMD
  • How to determine which life expectancy table must be used when calculating an RMD
  • The rollover and transfer rules during an RMD year
  • IRS penalties for non-compliance with RMD regulations
  • Applying RMD strategies to different plan types
  • When RMDs can and cannot be aggregated
  • How to correct an RMD shortfall
  • How to get a waiver of the excise tax on an RMD failure
  • The tax implication of an RMD
  • How to donate an RMD tax-free
  • How to determine the RMD rules that apply to a beneficiary

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for IRS credit

INSTRUCTOR

Michael Frost

Michael A. Frost, CPA, EA
(4.6)

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PRICING

$99.00 - Member

$137.00 - Nonmember

Register Today


Note: Online pre-registration will close on November 3 at 10:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

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