Date: September 2nd, 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 120 Minutes

Description:

Effective retirement planning extends beyond building retirement savings. The timing, form, and sequencing of distributions from qualified retirement plans and IRAs can have substantial consequences for income taxes, penalties, cash-flow needs, beneficiary planning, and long-term financial security.

This course provides a practical overview of retirement-distribution planning for qualified retirement plans and IRAs. Participants will examine available distribution options and the rules that govern them, including participant loans, hardship withdrawals, in-service distributions, early-distribution penalties, and required minimum distributions. The program also addresses beneficiary planning and key changes introduced by the SECURE Act and SECURE 2.0 Act.

Through a clear review of rules, planning considerations, and common distribution challenges, this course will help tax and financial professionals evaluate retirement-account withdrawal strategies and identify opportunities to reduce avoidable taxes, penalties, and administrative errors.

Topics Covered:

• Distribution options available from qualified retirement plans and IRAs.
• Tax treatment of retirement-plan and IRA distributions.
• Participant loans and hardship-distribution requirements.
• In-service withdrawals and early-distribution penalty considerations.
• Required minimum distribution rules, deadlines, and planning issues.
• Beneficiary designations and inherited-account distribution planning.
• SECURE Act and SECURE 2.0 Act developments affecting retirement distributions

Learning Objectives

• Identify the principal distribution options available under qualified retirement plans and IRAs.
• Analyze the federal income-tax treatment and potential tax consequences of common retirement-distribution strategies.
• Evaluate the rules governing participant loans, hardship distributions, and in-service withdrawals.
• Apply required minimum distribution (RMD) rules, including applicable starting dates, calculation considerations, and distribution deadlines.
• Assess beneficiary-designation and post-death distribution strategies for retirement accounts.
• Recognize significant legislative and regulatory developments affecting retirement-plan and IRA distributions, including relevant SECURE and SECURE 2.0 Act provisions.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker 

Steve Abramson, CPC, CLU, ChFC

Stephen “Steve” Abramson is the President and founding partner of APS Pension & Financial Services, a pension consulting and actuarial firm established in 1977. The firm serves closely held businesses and provides pension design and administration, business-succession planning, and wealth-preservation strategies.

With more than 40 years of experience in pension and retirement-plan services, Steve has worked extensively with qualified retirement plans, plan design, administration, and retirement-distribution planning. Under his leadership, APS expanded its services through APS Investment Management, established in 2015 to provide fiduciary services for 401(k) and 403(b) plans, and APS Wealth Management, a Registered Investment Adviser, established in 2018 to provide investment-management services for individuals and retirement plans.