BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month March 11, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

IRA Distributions and RMDs: Minimizing Taxes and Meeting SECURE 2.0 Requirements

Avoiding Excise Tax and Early Withdrawal Penalties, Charitable Contribution Strategies, Bracket Topping

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Discount expires 2/19/26

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About the Course

Introduction

This webinar will review changes made to retirement account distributions and required minimum distributions (RMDs) by the SECURE Act. Our panel of notable financial planning experts will offer strategies to minimize tax on distributions from individual retirement plans, avoid penalties on early withdrawals, and potentially eliminate the excise tax on missed RMDs. They will also discuss clarifications and modifications made by the final regulations.

Description

Significant changes were made by SECURE 2.0 to individual retirement accounts (IRAs) and RMDs. The beginning date for required withdrawals was raised to age 73 for individuals with birthdates on Dec. 31, 1959, or before, and age 75 for those with birthdates after this date. The SECURE Act requires non-spousal beneficiaries to withdraw IRA assets inherited after Dec. 31, 2019, within 10 years of the IRA owner's death. Only "eligible designated beneficiaries" are eligible to withdraw IRAs over their life expectancy.

As always, failure to take an RMD carries stiff penalties: 50 percent for missed RMDs in years 2022 and prior. SECURE 2.0 reduces this excise tax to 25 percent beginning in 2023 and even lower, to 10 percent, if timely corrected. A taxpayer must file Form 5329 to begin the tolling of the statute on these penalties. Taxpayers who neglect to take their RMDs would not be aware of the obligation to file Form 5329, consequently allowing the IRS to assess this excise tax indefinitely. The IRS has offered some relief. Understanding when distributions must be made from IRAs is critical for tax advisers and taxpayers participating in these plans.

Listen as our panel of tax strategists discusses methods to reduce tax in light of recent changes and avoid penalties and excise tax on these distributions.

Presented By

Salvatore J. Lamendola, Esq.
Member
Giarmarco Mullins & Horton, PC

Mr. LaMendola, Esq. has been a member of the Trusts and Estates Practice Group at Giarmarco, Mullins and Horton, P.C. since 1996. He received his J.D. from the Notre Dame Law School and holds a B.B.A. from the University of Notre Dame. Mr. LaMendola's main practice areas are general estate planning; amending irrevocable trusts through trust decanting, exercises of power of appointment, and other techniques; pre-death and post-death planning for IRAs and other retirement plans; and charitable planning with charitable remainder trusts, charitable lead trusts, and private foundations. He is a member of the Probate & Estate Planning Section of the State Bar of Michigan. Mr. LaMendola is also a regular continuing education presenter for legal education webinar providers Rossdale of Miami, FL and Strafford of Dallas, TX. He also serves on Strafford’s Estate Planning Advisory Board for Strafford and on the InterActive Legal Practice Advisory Board.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Wednesday, March 11, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I.      IRAs and RMDs: an introduction

II.      SECURE 2.0

III.      Final regulations

IV.      IRAs

A.      New rules for inherited IRAs

B.      Penalty-free withdrawals

C.      Comparison to other qualified plans

V.      RMDs

A.      Beginning dates

B.      How beneficiary RMDs are determined

VI.      Resolving missed RMDs

A.      Requesting a waiver, Form 5329

B. IRS Notice 2022-53

C. Requesting a waiver, Form 5329

VII.      Minimizing taxes paid on distributions

A.      Bracket topping

B.      Roth IRAs

C.      Trusts

D.      Charitable contributions

E.      Other strategies

The panel will review these and other critical issues:

  • IRA distribution rules for beneficiaries following the SECURE Act
  • Using charitable contributions to minimize tax on retirement account distributions
  • Distribution rules for IRAs vs. other qualified plans
  • Rectifying missed RMDs

Learning Objectives

After completing this course, you will be able to:

  • Identify steps that can potentially eliminate excise tax on missed RMDs
  • Determine methods to minimize tax paid on IRA distributions
  • Decide at what age a taxpayer is required to take distributions from an IRA
  • Ascertain changes made to inherited IRA distributions by SECURE 2.0
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .