Naming the right beneficiary of a qualified retirement account is ideal but it doesn’t always happen. When clients make mistakes or circumstances change, practitioners can help their clients by identifying ways to administer or transfer inherited retirement accounts after the death of the original owner. In this course we will review the inherited retirement account rules pre- and post-Secure Act and identify methods of administering or transferring retirement accounts after death to minimize income tax and meet client goals.
Who Should AttendAttorneys, CPAs, and Enrolled Agents.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)