IRAs and Retirement Accounts for Life-Changing Events: Marriage, Divorce, Retirement and Death (IRLC)

Michael J. Tucker, JD, CPA , Denise Appleby, JM, CISP, CRC, CRPS, CRSP, APA, Edward Renn, Esq.
  • 3
  • Intermediate
  • Taxes

Individual course: $99
Best Value: All-Star Tax Season Pass
Volume Discounts: 
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The technical issues associated with IRAs and qualified plans can present tax practitioners with challenges, particularly regarding life-changing events such as a birth, death, marriage or incompetence of the owner. In addition to addressing these issues, this program will discuss recent SECURE 2.0 Act changes to the IRA and qualified plan rules, as well as critical planning and tax saving strategies for IRAs, 401(k)s and other employer plans.

Major Topics:

  • SECURE 2.0 Act changes that impact IRAs and qualified plans
  • Death of an IRA owner and subsequent distributions to beneficiaries
  • Required minimum distributions (RMDs) to IRA and plan owners and beneficiaries
  • What is the 10-year rule and how does it work?
  • Eligible designated beneficiaries, designated beneficiaries and beneficiaries—how these concepts differ
  • How to deal with multiple IRA and plan beneficiaries upon the death of the owner
  • Critical steps to protect clients and beneficiaries from RMD mistakes that could interfere with the tax efficiency of IRAs, 401(k)s, 403(b)s and 457(b)s
  • Transferring an interest in an IRA or qualified plan to a divorcing spouse
  • The most important steps to get tax-free Roth IRA and Roth 401(k) distributions

Learning Objectives

  • Be familiar with the new rules relating to IRAs and qualified plans, particularly those taking effect in 2023
  • Understand the new rules regarding required minimum distributions for beneficiaries of IRAs and qualified plans

Any tax practitioner who will be advising clients regarding IRAs and qualified retirement plans

A basic understanding of individual income tax rules




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