Date: October 21st , 2025

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

Duration: 180 minutes

Description:

Required Minimum Distributions (RMDs) have always been a critical element of retirement planning—but today, they’re more complex than ever. The SECURE Act, SECURE 2.0, and evolving IRS guidance have introduced sweeping changes that affect not only original account holders, but also beneficiaries of inherited IRAs.For financial professionals and institutions, understanding these new rules is essential—not just to serve clients effectively, but to avoid costly compliance missteps, operational delays, and reputational risks.This comprehensive training offers up-to-date guidance on RMDs and inherited IRAs, covering everything from distribution timelines and calculations to real-world edge cases like Qualified Charitable Distributions (QCDs), Roth accounts under employer plans, and RMDs from annuities.In addition, we’ll dive deep into the complexities of inherited IRAs—an area dramatically reshaped by recent legislation. Learn how to distinguish between required provider actions and optional services, update your internal policies, and streamline your beneficiary processes to ensure compliance and enhance the client experience.

Topics Covered:

• RMD Start Age Changes and Timeline Planning.
• SECURE 2.0: Key RMD Provisions and Implementation.
• Reduced Penalties and IRS Waiver Procedures.
• Special Considerations: Roth Plans, QCDs, and Annuities.
• Inherited IRAs and Updated Distribution Guidance.

Learning Objectives:

• Updated RMD rules under the SECURE 2.0 legislation.
• Key provisions in the IRS’s final and proposed RMD regulations.
• Penalties and correction options for missed RMD deadlines.
• Exceptions and special considerations for Roth accounts and annuities.
• Distinguish between RMD rules for original account holders and beneficiaries .
• The pros and cons of offering optional services to IRA beneficiaries — from customer experience to legal exposure.
• Identify weak spots in your current policies and procedures that could put your institution at risk of non-compliance.
• Internal processes for managing IRA owner deaths, reducing delays and errors.
• Beneficiary roles and responsibilities, ensuring smoother account transitions and dstinguish between mandatory provider obligations and optional “value-added” services when handling inherited IRAs.

Credits and Other information:

• Recommended CPE credit – 3.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 180 minutes

Who Will Benefit:

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

Levy Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

About Our Speaker

Daniel Johnson, Principal
Principles Financial Consulting, LLC
Daniel is a seasoned financial professional based in Chicago, IL, with deep expertise in advanced planning and advisor consulting. He currently serves as an internal consultant and advanced planning advisor for a large, nationwide registered investment advisory (RIA) firm. In this role, he provides strategic guidance on complex client cases, practice management challenges, and serves as a key resource for internal advisor training across the organization.Beyond his corporate work, Dan is the founder of Principles Financial Consulting, LLC, where he offers tailored consulting services to independent financial advisors. He also develops educational content and webinars for financial literacy and professional development providers.In addition, Dan teaches part-time at UCLA Extension, where he instructs tax and financial planning courses for professionals pursuing certifications such as CPA, IRS Enrolled Agent (EA), and CFP®.