{"id":135899,"date":"2024-11-19t21:55:47","date_gmt":"2024-11-20t02:55:47","guid":{"rendered":"\/\/www.g005e.com\/?post_type=product&#038;p=135899"},"modified":"2024-11-20t04:34:57","modified_gmt":"2024-11-20t09:34:57","slug":"sg24new-sy-goldberg-a-practitioners-introductory-guide-to-the-new-retirement-distribution-rules-that-you-must-know","status":"publish","type":"product","link":"\/\/www.g005e.com\/shop\/sg24new-sy-goldberg-a-practitioners-introductory-guide-to-the-new-retirement-distribution-rules-that-you-must-know\/","title":{"rendered":"new: practitioner\u2019s introductory guide to the new retirement distribution rules that you must know"},"content":{"rendered":"<p><strong>preview<\/strong><\/p>\n<div style=\"padding: 56.25% 0 0 0; position: relative;\"><iframe style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%;\" title=\"preview | sy goldberg on the new rules effective 2025\" src=\"https:\/\/player.vimeo.com\/video\/1031438503?h=6dab50f6b6&amp;autoplay=1&amp;&amp;muted=1&amp;loop=1&amp;autopause=0&amp;player_id=0&amp;app_id=58479\" frameborder=\"0\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_selres_start\">?<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_selres_start\">?<\/span><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_selres_start\">?<\/span><\/iframe><\/div>\n<p><strong>sy goldberg at his best:<\/strong> frank. outspoken. unfiltered. unreserved. unvarnished. unedited.<\/p>\n<hr \/>\n<p><strong>webcast:<\/strong> 2 hours. <strong>study guide:<\/strong> 47 pages. <strong>the instant-download pdf study guide<\/strong> includes instructions and links to the video webcast. sorry, no cpe. <strong>download<\/strong> to up to five devices within 90 days of purchase. (limitations and terms apply.)<\/p>\n<hr \/>\n<p><strong>卡塔尔世界杯常规比赛时间 research <\/strong>is pleased to present this 112-minute program covering the new required beginning date for starting distributions from retirement accounts.<\/p>\n<p><strong>plus: what rules apply if&#8230;<\/strong><\/p>\n<ul>\n<li>you pass away <span style=\"text-decoration: underline;\">before<\/span> your required beginning date<\/li>\n<li>you pass away <span style=\"text-decoration: underline;\">on or after<\/span> your required beginning date<\/li>\n<li>your beneficiary is a <span style=\"text-decoration: underline;\">designated<\/span> beneficiary<\/li>\n<li>your beneficiary is an <span style=\"text-decoration: underline;\">eligible<\/span> designated beneficiary<\/li>\n<li>you have <span style=\"text-decoration: underline;\">no designated beneficiary<\/span> or eligible designated beneficiary of your retirement account<\/li>\n<li>you have <span style=\"text-decoration: underline;\">multiple<\/span> adult designated beneficiaries of your ira account<\/li>\n<\/ul>\n<p><strong><em>whether you are a general practitioner, tax or retirement specialist, you <span style=\"text-decoration: underline;\">must<\/span> know these rules. <\/em><\/strong>failure to do so\u00a0may result in substantial irs sanctions of 25 percent of the amount involved in the error, including pyramiding penalties for your clients.<\/p>\n<hr \/>\n<p><strong>contents<\/strong><\/p>\n<ol>\n<li>changes to the required beginning date rules<\/li>\n<li>what rules apply if you pass away prior to your required beginning date, having your estate as the beneficiary of your ira account<\/li>\n<li>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<\/li>\n<li>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<\/li>\n<li>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<\/li>\n<li>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<\/li>\n<li>rules that apply when an ira owner has a child beneficiary that has not attained the age of majority (the child\u2019s 21<sup>st<\/sup> birthday) at the time of the ira owner\u2019s death<\/li>\n<li>what rules apply if you have multiple adult healthy designated beneficiaries of your ira account<\/li>\n<li>surviving spouse eligible designated beneficiary rules (complex, but you must know the rules)<\/li>\n<li>comments to irs letter ruling 200644022 dated august 22, 2006<\/li>\n<li>comment letter to treasury department dated september 25, 2024, involving significant issues<\/li>\n<\/ol>\n<p><strong>appendix<\/strong><\/p>\n<ul>\n<li>updated life expectancy distribution period tables used for purposes of determining<\/li>\n<li>minimum required distributions<\/li>\n<li>table ii<\/li>\n<\/ul>\n<hr \/>\n<div class=\"go1528060306\"><\/div>\n<p><strong>about the author<\/strong><\/p>\n<p><strong>seymour goldberg<\/strong>, cpa, mba, jd, is a senior partner in the goldberg &amp; goldberg, p.c., melville, new york law firm. 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. in that capacity, he worked with the irs to conduct many tax programs for professionals. recipient of the american jurisprudence award in federal estate and gift taxation from st. john\u2019s university school of law.<\/p>\n<p>cle instructor for many professional organizations, including the new york county lawyers association, new york state bar association, american bar association, njicle, city bar center for cle, local bar associations and law schools. mr. goldberg is admitted to practice law in new york state.<\/p>\n<p>authored 4 manuals for the american bar association on iras and trusts and other organizations such as the aicpa on the ira distribution rules. his first guide, entitled \u201ca professional\u2019s guide to ira distribution rules,\u201d was published by the foundation for accounting education for the years 1993-1998. he has been interviewed on many technical ira issues for ed slott\u2019s ira advisor.<\/p>\n<p>mr. goldberg handles probate matters, tax disputes with the irs (civil and criminal) and the irs appeals office, ira penalty waivers and new york state department of taxation tax disputes and participated in significant estate disputes. represents clients in irs ruling requests (over 75). wrote an amicus brief in the 2014 inherited ira supreme court case, clark v. rameker.<\/p>\n<p>his manuals for the american bar association can be found in well over 100 law school libraries throughout the united states, including the new york state appellate division, fourth department, law library, rochester, new york. he is a member of the relations with the irs committee of the new york state society of certified public accountants and chair of a subcommittee on communication &amp; coordination with the irs. he was formerly associated with the internal revenue service.<\/p>\n<p>mr. goldberg has conducted continuing education programs on the retirement distribution rules with the irs. he has recommended corrections to irs publication 590, working pro bono with the irs and then congressman steve israel. this resulted in irs revisions and the adoption of irs publication 590-a and 590-b. he has written many comment letters to the treasury and irs on technical issues, including systemic issues of first impression.<\/p>\n<p>he received outstanding discussion leader awards from the aicpa and the foundation for accounting education. he has conducted over 300 cpe programs in taxation, including over 100 cpe programs involving iras and ira compliance issues and cle and cpe programs involving the uniform principal and income act in multiple jurisdictions.<\/p>\n<p>mr. goldberg has been quoted in the new york times, forbes, fortune, money magazine, u.s. news &amp; world report, business week and the wall street journal. he has also been interviewed by cnn, cnbc, and wcbs.<\/p>\n<p>mr. goldberg can be reached at 516-222-0422 or by email at <a href=\"mailto:info.goldbergira@gmail.com\">info.goldbergira@gmail.com.<\/a> you may also visit his website at trustestateprobate.com.<\/p>\n","protected":false},"excerpt":{"rendered":"<h4><em><strong>by seymour goldberg, cpa, mba, (taxation) jd<\/strong><\/em><\/h4>\n<h5><b><i>webcast lecture, with commentary, analysis and study guide<\/i><\/b><\/h5>\n<p><strong>the irs has issued 260 pages<\/strong> of final regulations and 36 pages of proposed regulations that apply to distributions from retirement accounts as of 2025 and after that.<\/p>\n<p><strong>the rules primarily apply to every taxpayer who has an inherited ira account.\u00a0<\/strong>in this candid, straight-from-the-shoulder webcast, sy goldberg explains the many rules\u2014complicated, tricky, and confusing.\u00a0goldberg shows you how the rules work with plenty of actual examples and street-smart advice.<\/p>\n<p><em>get instant access to stream, download and own the video as you study goldberg&#8217;s pithy analysis and candid guidance.<\/em><\/p>\n<h6><\/h6>\n","protected":false},"featured_media":135910,"template":"","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":""},"product_cat":[2844,3155,3174,3173,3154,3175,2840,3439,3172,3171,2939],"product_tag":[3549,3548],"class_list":{"0":"post-135899","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-digital-product","7":"product_cat-high-net-worth","8":"product_cat-ira-distribution-rules","9":"product_cat-iras","10":"product_cat-personal-financial-planning","11":"product_cat-practitioners-guide","12":"product_cat-recommended","13":"product_cat-retirement-planning","14":"product_cat-secure-act","15":"product_cat-seymour-goldberg","16":"product_cat-tax-practice","17":"product_tag-resources","18":"product_tag-shop","19":"member-discount","20":"discount-restricted","22":"first","23":"instock","24":"downloadable","25":"virtual","26":"taxable","27":"purchasable","28":"product-type-simple"},"acf":[],"yoast_head":"<!-- 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