Required minimum distribution calculations have experienced a flurry of recent changes. The SECURE Act increased the starting age for the RMD from 70-1/2 to 72 and modified the RMD rules for designated beneficiaries who are not eligible designated beneficiaries. Treasury issued proposed regulations in November 2019 announcing a change in the life expectancies of individuals effective in 2021. But when Treasury issued the final regulation in November 2020, they delayed the use of the revised tables until 2022. The SECURE 2.0 Act increased the starting age for the RMD from 72 to 73. Chapter 1 reviews the RMD rules in general and RMDs during the owner's life. Chapter 2 covers the RMD rules that apply to inherited IRAs. Chapter 3 examines distributions from Roth IRAs. This advanced level course focuses on the development and expansion of in-depth knowledge, skill and application of IRAs and includes exercises so that the student fully appreciates the subtle issues associated with distributions being made after the enactment of the numerous legislations acts and issuance of final treasury regulations.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.