The purpose of this course is to provide a clear understanding of the crucial tax and financial planning issues facing employees as they approach retirement. This is the time when they must make critical decisions regarding their retirement plan distributions -- decisions that are essential to their financial security.

Major topics include:

• Planning for distributions prior to retirement, including such techniques as distributions when changing employers, loans from qualified plans, distributions of property, and how to avoid early withdrawal penalties.
• Rollovers -- The complete analysis of doing them correctly; plus, new opportunities under the 2001 Tax Act.
• Income taxation of retirement annuity distributions.
• Required spousal benefits under REACT and distributions under QDRO.
• Pros and cons of various plan annuity payout options.
• Lump-sum distributions -- The advantages and disadvantages of 10-year averaging.
• Planning under the final required minimum distribution regulations.
• Estate, gift, and generation-skipping transfer-tax implications of beneficiary elections.
• The impact of new tax rates on the annuity vs. lump-sum issue.

For complete information about this course, including pricing, please call (610) 688-4477 ext. 22 or email SmithC@cpenow.com.

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Surgent McCoy CPE, LLC
237 Lancaster Ave
Devon, PA 19333
(610) 688-4477
(610) 688-3977 (FAX)
info@cpenow.com