CRPD
EVERYTHING YOU NEED TO KNOW ABOUT
RETIREMENT PLAN DISTRIBUTIONS
The purpose of this
course is to enable CPAs to expand their retirement planning services
into one of the fastest growing segments of financial planning. The focus
is on the crucial tax and financial planning issues facing clients as
they approach retirement and must make critical decisions regarding their
retirement plan distributions -- decisions that are essential to their
future 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 and the new opportunities
under recent tax legislation.
- 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
Designed
for: CPAs who want to enhance their skills
in the area of retirement planning with the most comprehensive course
available.
Level
of knowledge: Intermediate
Field
of study: Taxation
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