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Most Tax Advantaged Ways of Getting Money Out of Your IRA or Pension Plan (GMOI)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

The ability to advise clients about the tax consequences of taking distributions from IRAs and qualified plans is invaluable to a tax practitioner. This is particularly valuable for those practitioners who advise clients about making withdrawals from their retirement accounts before reaching age 59 ½. If you attend, you will learn about the consequences of taking “early” distributions from retirement accounts, and the benefits of taking substantially equal periodic payments and associated tax consequences.

Major Topics:

  • The general tax rules regarding IRA distributions to owners
  • When and how an IRA owner can tap his or her IRA early with no penalties  by receiving substantially equal periodic payments from such accounts
  • The tax treatment of substantially equal periodic payments.
  • Penalties for failure to substantially equal periodic payments for the minimum required period
  • How the payment amount is calculated

Learning Objectives

  • Advise clients with respect to the tax rules relating to taking substantially equal periodic payments from their IRAs
  • Assist clients who wish to take substantial equal periodic payments from their IRAs to make sure that the distribution has the intended tax consequences and characteristics

Who should take this course:

Designed for:

Any tax practitioner who wishes to understand the tax rules regarding substantially equal periodic payments from an IRA; Any tax practitioner with a client who is considering taking an early distribution from an IRA or qualified plan

Prerequisite:

Basic understanding of the tax rules affecting individuals

Advanced Preparation:

None

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