3 Credit HoursFederal Tax Law
Retirement Plan Distributions & Rollovers
Navigate the complex rules governing retirement plan distributions. Covers RMDs under SECURE Act 2.0, Roth conversions, early distribution exceptions, inherited IRA rules (10-year rule), rollover procedures, and the tax implications of each distribution type.
Topics Covered
- Required minimum distributions: new ages under SECURE 2.0
- Inherited IRA rules and the 10-year distribution requirement
- Roth conversion strategies and tax planning
- Early distribution penalties and exceptions (Section 72(t))
- Rollover rules: 60-day, trustee-to-trustee, and one-per-year
- Qualified charitable distributions (QCDs)
- Net unrealized appreciation (NUA) strategy
- Coordination of multiple retirement accounts
Exam Requirements
Review Questions
9
Throughout the course material
Final Exam Questions
15
Multiple choice, 4 options each
Passing Score
70%
Minimum requirement
Time Limit
1 Year
Self-paced from enrollment
Certificate of Completion
Upon passing the final exam, you will receive a certificate including all required fields:
- Provider name
- Program name
- Program number (upon approval)
- Program dates
- Credit hours awarded
- Instructor signature
- Your name
- Unique certificate number