November 3, 2026


Live Webcast


NASBA 4

Introduction to Required Minimum Distributions Webcast

November 3, 2026
Live Webcast
NASBA 4
  • View Bio

    Instructor

    Michael
    Frost

    View Bio

Learning Objectives

  • Understand what Required Minimum Distributions (RMDs) are, why they exist, and the accounts to which they apply
  • Recognize the important deadlines for starting and taking RMDs, including the consequences of missing an RMD deadline and how to avoid penalties
  • Calculate RMDs using IRS tables, account balances, and other impacting data
  • Recognize common scenarios where RMDs apply for IRA owners, employer plan participants, and beneficiaries.

Major Topics

  • How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules
  • What is an RMD?
  • Who is subject to RMDs?
  • The types of accounts subject to RMDs
  • How to calculate an RMD
  • How to determine if a distribution can be an RMD
  • How to determine which life expectancy table must be used when calculating an RMD
  • The rollover and transfer rules during an RMD year
  • IRS penalties for non-compliance with RMD regulations
  • Applying RMD strategies to different plan types
  • When RMDs can and cannot be aggregated
  • How to correct an RMD shortfall
  • How to get a waiver of the excise tax on an RMD failure
  • The tax implication of an RMD
  • How to donate an RMD tax-free
  • How to determine the RMD rules that apply to a beneficiary

CPE Credits Available

NASBA 4
2
Taxation (NYSED) (Taxation) - NASBA
2
Taxes (NASBA) (Taxation) - NASBA

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

Accounting and finance professionals who want to understand RMD concepts and how RMDs work

Provider

Surgent McCoy CPE LLC

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