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Event Description

Every tax professional dealing with IRA distribution, required minimum distributions and estate planning, as well as those about to prepare tax returns for 2019, needs to understand this new legislation.  The most significant tax change embodied in this new legislation is the elimination of the “stretch” IRA in favor of the “10-year rule.” This change impacts millions of taxpayers and can potentially result in massive changes to estate plans currently in place. What is the effective date of these critical changes? Tax practitioners must know the answer to this question in order to prepare 2019 tax returns and in order to determine when the “10-year rule” takes effect.  In addition to legislation impacting IRAs and qualified plans, tax practitioners are interested in the “extender” legislation contained within the appropriations bill which reenacts certain tax provisions that had previously expired.  The new legislation also discusses important changes to certain Affordable Care Act provisions.

Designed For

Who should attend:
CPAs, EAs, and their associates who are responsible for advice and compliance that is affected by changes in federal income tax law and ERISA rules 


Learning objectives:
• To develop ability to apply changes in the Internal Revenue Code to determination of client federal income tax liabilities. I
• dentify planning necessary to meet reporting and compliance obligations imposed  by changes in the tax law and ERISA rules.
• Recognize needed information to fully comply with employer obligations with regard to retirement plans.
• Identify situations where clients need to change financial plans to avoid unfavorable tax outcomes.

Discussion Leader

E. Nichols, CPA