Retirement Plan Distributions & Rollovers

This unit examines required minimum distribution rules as modified by the SECURE Act and SECURE 2.0, including starting age changes, calculation methods, penalty provisions, and planning strategies for managing RMD obligations.

This unit examines inherited IRA distribution rules following the SECURE Act, focusing on the 10-year requirement for most beneficiaries, eligible designated beneficiary exceptions, and proper distribution strategies to minimize tax burdens and avoid penalties for financial advisors and beneficiaries.

This unit examines Roth IRA conversion strategies, including tax implications, optimal timing based on income and tax brackets, pro-rata calculation rules for accounts with non-deductible contributions, and multi-year conversion planning to minimize lifetime tax burdens for retirement savers.

This unit examines early distribution penalty rules for retirement accounts, focusing on exceptions to the 10% additional tax under IRC 72(t), substantially equal periodic payment calculation methods, and strategies for accessing retirement funds before age 59½ while minimizing tax consequences and penalties.

This unit examines retirement account rollover and transfer rules, focusing on 60-day rollover requirements, one-rollover-per-year limitations, direct transfer advantages, mandatory withholding rules for employer distributions, and strategies to avoid inadvertent taxable distributions when moving retirement funds between accounts.

This unit examines qualified charitable distribution strategies allowing IRA owners age 70½ and older to transfer up to $105,000 annually directly to charities, satisfying RMD requirements while excluding distributions from taxable income and providing tax benefits even for taxpayers who don't itemize deductions.

This unit examines the net unrealized appreciation strategy for employer stock held in qualified retirement plans, focusing on tax treatment advantages, lump-sum distribution requirements, comparative analysis with rollover alternatives, and circumstances where NUA elections maximize after-tax retirement wealth.

This unit examines the coordination challenges and strategic opportunities when managing multiple retirement accounts, focusing on RMD calculation and aggregation rules, distribution sequencing strategies to minimize taxes, and optimization techniques for managing traditional IRAs, Roth IRAs, and employer plans simultaneously.