Big changes are here for retirement plan distributions. On July 19, 2024, t he IRS dropped new Final and Proposed Regulations’and they’re a major shift from what we saw in 2022. Join Michael Gray, CPA, as he breaks down what’s new, what’s changed under SECURE 2.0, and how it all impacts estate planning and post-death retirement account management’especially for surviving spouses and other beneficiaries.
Learning Objectives
• Determine when a surviving spouse should roll over an inherited account and when to wait.
• Recognize new planning opportunities for disabled and chronically ill beneficiaries.
• Identify what required minimum distribution rules apply to an inherited account.
Major Topics
• Surviving spouse distribution rule updates
• RMDs required after owner's death
• Beneficiaries named by will or trust
