Required Minimum Distributions

Speaker: William C. Grossman, QPA, ERPA, McKay Hochman Company, Inc.

Required minimum distributions were simplified by the final RMD regulations of April 17, 2002, yet the RMD area is fraught with its own buzzwords, acronyms and nuances. RBD, RMD, Uniform Lifetime Table, Distribution Calendar Year, and TEFRA 242(b) election are only a few. Our examples and reference materials in this session will provide an in-depth understanding of these and other catchphrases in the RMD “world”.

Topics covered include, but are not limited to:

• Required Beginning Date
• Calculating the RMD
• Rollovers and Transfers after Age 70½
• IRA RMDs vs. Qualified Plan RMDs
• Calculating RMD with Off-Calendar Year Plan
• Designated Roth RMDs

Attendee Takeaways:

• A thorough understanding of the required minimum distribution rules for calculating distributions in a variety of circumstances
• The various required beginning date issues that can occur, such as, TEFRA 242(b) elections,  plans that permit non-5% owners to continue working beyond age 70 1/2, when a 5% owner is locked in to RMDs as of April 1 of the year after age 70 1/2.
• Handling Designated Roth, after-tax and rollovers after age 70 1/2 through the RMD rules.

REGISTRATION

Important Webcast Changes
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Registration Prices

Recorded Webcast
(registration deadline: 11/20/14)

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• One viewing of the Webcast recording to play anytime before the one year expiration date
• Webcast outline and any additional presentation materials

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CONTINUING EDUCATION INFORMATION

ASPPA Members

The webcast is designed to offer registrants 2 ASPPA CE credit.

Enrolled Actuaries

The webcast is designed to offer registrants 2 JBEA Non-core CE credit for Enrolled Actuaries. The final decision as to the number and type of JBEA credits rests solely with the Joint Board for the Enrollment of Actuaries.

Enrolled Retirement Plan Agent (ERPA)

The webcast is designed to offer registrants 2 ERPA CE credit. The final decision as to the number of ERPA credits rests solely with the Internal Revenue Service.

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ABOUT THE SPEAKER

William C. Grossman, QPA, ERPA

Bill is the director of education and communications with McKay Hochman. Bill has been with McKay Hochman for more than 11 years, during which he has been an instructor for the firm and the editor of McKay Hochman’s client newsletters, Prototype Plan News, 403(b) Perspectives, and Retirement Plan News. Bill is the primary author of most of the mhco.com website articles, and the E-mail Alert. Bill’s articles have been published in The ASPPA Journal, and are regularly published 55 Speaker Directory in the Benefi tslink.com and the 401khelpcenter. com. Bill was co-chair of the ERPA Conference, and also serves on the ASPPA Annual Conference Committee. Bill served on the NIPA NAFE conference committee for several years and has been co-chair of The ASPPA Journal Committee, now known as Plan Consultant magazine. Bill regularly presents at ASPPA and NIPA conferences and chapters and offers more than 30 different webcasts on a recurring basis. Prior to McKay Hochman, Bill’s background includes having been director of 401(k) Training for a major recordkeeper, and 20 years experience as a vice president in a large bank responsible for a $1 billion small retirement plan and IRA business. He holds a BA from New Jersey City University, an MBA from Fairleigh Dickinson and a High School Teacher’s License in Social Studies. He is also a graduate of the American Institute of Banking in New York City, where he then taught for more than 15 years. He earned ASPPA’s Qualifi ed Pension Administrator (QPA) credential in 2003. In June 2009, he was certifi ed as enrolled to practice before the IRS as an Enrolled Retirement Plan Agent (ERPA).

QUESTIONS

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Please Note: All members of the media must register as such by contacting Ryan Shucard at [email protected], or by calling 703-516-9300 ex. 130.