sy goldberg’s guide to the new retirement distribution rules

sy goldberg at his best: frank. outspoken. unfiltered. unreserved. unvarnished. unedited.

preview: unmute for sound

卡塔尔世界杯常规比赛时间 research is pleased to present sy goldberg’s 112-minute program covering the new required beginning date for starting distributions from retirement accounts.

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plus: what rules apply if…

you pass away before your required beginning date
you pass away on or after your required beginning date
your beneficiary is a designated beneficiary
your beneficiary is an eligible designated beneficiary
you have no designated beneficiary or eligible designated beneficiary of your retirement account
you have multiple adult designated beneficiaries of your ira account

whether you are a general practitioner, tax or retirement specialist, you must know these rules. failure to do so may result in substantial irs sanctions of 25 percent of the amount involved in the error, including pyramiding penalties for your clients.

webcast: 2 hours. study guide: 47 pages. the instant-download pdf study guide includes instructions and links to the video webcast. sorry, no cpe. download to up to five devices within 90 days of purchase. (limitations and terms apply.)

contents

changes to the required beginning date rules
what rules apply if you pass away prior to your required beginning date, having your estate as the beneficiary of your ira account
what rules apply if you pass away on or after january 1, 2020, and prior to your required beginning date having a designated beneficiary of your ira account
application of the rules that apply if the ira owner dies on or after january 1, 2020, and prior to his/her required beginning date, having a mere ira designated beneficiary as the beneficiary of his/her required beginning date
what rules apply if you pass away on or after january 1, 2020, on or after your required beginning date, having a mere designated beneficiary as the beneficiary of your ira account
what rules apply if you pass away on or after january 1, 2020, on or after your required beginning date, having your estate or a nonqualifying trust as the beneficiary of your ira account
rules that apply when an ira owner has a child beneficiary that has not attained the age of majority (the child’s 21^st birthday) at the time of the ira owner’s death
what rules apply if you have multiple adult healthy designated beneficiaries of your ira account
surviving spouse eligible designated beneficiary rules (complex, but you must know the rules)
comments to irs letter ruling 200644022 dated august 22, 2006
comment letter to treasury department dated september 25, 2024, involving significant issues

appendix

updated life expectancy distribution period tables used for purposes of determining
minimum required distributions
table ii

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posted on november 20, 2024

seymour "sy" goldberg, cpa, mba, jd

about the author

seymour "sy" goldberg, cpa, mba (taxation), jd, is a legendary trust and estate advisor, having practiced and lectured for many years, and has recently sent a number of comment letters to the irs and treasury regarding ira issues involving the secure act.

he is the best-selling 卡塔尔世界杯常规比赛时间 author of

the practitioner’s introductory guide to the new retirement distribution rules that you must know

the webcast

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major penalty changes involving failure to take timely required minimum distributions from retirement accounts (including iras)

the webcast

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retirement assets: traps, failures and errors – the many practical issues when dealing with retirement assets

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and

the practitioner’s guide to the ira distribution rules under the secure act

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goldberg has conducted well over 300 cpe programs in the field of taxation, including over 100 cpe programs involving iras and ira compliance issues, and has been quoted in the new york times, forbes, fortune, money magazine, u.s. news & world report, business week and the wall street journal. he has also been interviewed on cnn, cnbc, and wcbs. he is the recipient of outstanding discussion leader awards from both the aicpa and the new york state cpa society's foundation for accounting education.

goldberg is the senior partner in the law firm of goldberg & goldberg, p.c., melville, n.y., professor emeritus of law and taxation at long island university, former director of the tax institute of the c.w. post campus of long island university, recipient of the american jurisprudence award in federal estate and gift taxation from st. john’s university school of law, and cle instructor for many professional organizations, including the new york state bar association, american bar association, njicle, city bar center for cle, local bar associations and law schools. he began his career at the irs.

goldberg has authored four manuals on iras and trusts for the american bar association and for other organizations, such as the aicpa, on the ira distribution rules.

his first guide, “a professional’s guide to ira distribution rules,” was published by the foundation for accounting education from 1993 through 1998. he has also been interviewed on many technical ira issues for ed slott’s ira advisor.

goldberg handles probate matters, tax disputes with the irs and the irs appeals office, ira penalty waivers, and new york state department of taxation tax disputes. he has represented clients in more than 75 irs ruling requests. he wrote an amicus brief in the 2014 inherited ira supreme court case, clark v. rameker. his manuals for the american bar association can be found in well over 100 law school libraries throughout the united states.

goldberg has conducted continuing education courses on retirement distribution rules with the irs. he has also recommended corrections to irs publication 590, working pro bono with the irs and congressman steve israel, resulting in irs revisions and the adoption of irs publications 590-a and 590-b.

he can be reached at 516-222-0422 or by email at info.goldbergira@gmail.com.

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