Webcast: Most Tax Advantaged Ways of Getting Money Out of Your IRA or Pension Plan (XSGMOI117)
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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 co

 Export to Your Calendar 8/1/2017
When: 08/01/2017
9:00 AM until 11:00 AM
Where: Webcast
SURGENT
GMOI-2017-01-WEBNR-213-01
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA


Online registration is available until: 7/30/2017
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Acronym XSGMOI117
CPE 2 hours
Vendor Surgent
Category
Taxation
Level Intermediate
Prerequisite Basic understanding of the tax rules affecting individuals
Adv Prep None
Yellow Book? No
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
Registration
Member $89
CPA Non-Member $114

The Member rate applies to LCPA members, other state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Course Description

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.

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

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