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
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11/13/2015
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When:
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11/13/2015 8:00 AM - 10:00 AM
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Where:
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Webcast/Webinar
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Presenter:
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Mike Tucker, Ph.D., LL.M., J.D., CPA | Denise Appleby, APA, CISP, CRPS, CRC
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Contact:
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April Deneault
801-834-6634
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Online registration is closed.
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« Go to Upcoming Event List
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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 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
Major Subjects:
* 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
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
Prerequisite: Basic understanding of the tax rules affecting individuals
Advanced Prep: None
Speaker: Mike Tucker, Ph.D., LL.M., J.D., CPA | Denise Appleby, APA, CISP, CRPS, CRC
Vendor: Surgent McCoy
Field of Study: Taxes (2)
Level: Intermediate
CPE Credit: 2 Hours
Acronym: GMOI
Registration Fees:
$89
Register Here
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