Retirees have much to consider. Distributions from retirement plans, individual retirement accounts, and income from Social Security benefits have tax consequences. Not only does this course define and explain various forms of retirement income, but it also discusses the tax effects. Be prepared for today's retirees and the millions who will follow them. In this edition, we include the tax law changes including the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the Consolidated Appropriations Act, 2021 (CAA, 2021); the American Rescue Plan Act of 2021 (ARPA), the SECURE Act of 2019, and SECURE 2.0 Act of 2022. In addition, the updated life expectancy tables introduced by the final Treasury Regulations and the final regulations pertaining to RMD (July 2024) are presented. This course is most appropriate for the professional with detailed knowledge in retirement income who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.