As the Baby Boomer generation transitions into retirement, required minimum distributions (RMDs) have become one of the fastest-growing areas in federal tax practice. With millions of retirees drawing from IRAs and inherited accounts becoming more common, understanding the evolving distribution rules is crucial. Mastery of RMD strategies can help tax professionals better serve clients, minimize tax burdens, and develop a lasting advisory niche in retirement income planning.
This course provides practical guidance for handling RMDs for IRA owners, surviving spouses, and beneficiaries—including estates and trusts. You’ll gain clarity on the different rules for traditional and Roth IRAs, learn how to compute inherited RMDs, and explore how strategic conversions can reduce future RMD obligations.
Topics Covered:
RMD requirements for IRA owners
Distribution rules for designated and eligible designated beneficiaries
Surviving spouse rules for inherited traditional and Roth IRAs
Inherited IRA distribution strategies and timing options
RMDs involving estates and trust beneficiaries
Computing inherited RMDs accurately
Utilizing Roth conversions (“backdoor” strategies) to minimize RMDs
Why estates are typically poor IRA beneficiaries
Applying the correct IRS RMD tables for various beneficiary types
Learning Objectives :
Identify effective distribution strategies available to surviving spouses.
Determine available methods to delay or structure required minimum distributions.
Explain the distribution rules applicable to inherited IRAs, including the 10-year rule.
Evaluate how Roth conversion strategies can mitigate future RMD impacts.
Understand why estates generally serve as inefficient IRA beneficiaries.
Identify the appropriate IRS RMD table for eligible designated beneficiaries not subject to the 10-year rule.
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
Greg White
Greg White, CPA, taught for 14 years as an adjunct professor for Golden Gate University. He’s admitted to practice before the United States Tax Court. He is a founder and shareholder, in WGN PS in Seattle, WA. He has been named a Top 50 IRS Representation Practitioner in the U.S. by CPA Magazine and has taught for a number of professional organizations. Greg enjoys the technical side of tax, but also likes to have fun in class.
