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 in the One, Big, Beautiful Bill Act of 2025 (OBBB). 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.