Learning Center

This course is intended for practitioners and advisors who provide advice to both owners and beneficiaries of IRA and 401(k) accounts. Recent law changes in the SECURE Act 2.0, the SECURE Act, the CARES Act, and the issuance of proposed regulations in February 2022 (87 FR 10504), have created much confusion about required distributions and the various exceptions and special rules contained in them. This course provides an overview of the distribution options available for beneficiaries concentrating on provisions that allow for more spread out and tax advantageous distributions from inherited accounts. It also provides guidance for the accommodation of special beneficiaries such as surviving spouses, the disabled, minor children, and the use of trusts.