Philadelphia Tri County: Planning During Retirement and Ethics and Circular 230 IRS: E3S5R-E-00771-24-I/E3S5R-T-00775-24-I

Planning During Retirement: This program will cover the essentials of employer retirement plans.  We’ll cover IRA distributions, conversions, and rollovers, and how this will interplay with Social Security benefits.  We will review SECURE ACT 2.0 changes to required minimum distributions and Inherited IRAs.  We will discuss alternative advanced distribution approaches under 72(t) Substantially Equal Periodic Payments (“SEPP”) and Net unrealized Appreciation (“NUA”).  We’ll examine strategies to avoid traps in the IRA area including prohibited transactions, excess contributions, and impermissible investments.

 Ethics and Circular 230: There are a variety of rules that place ethical constraints on the advice given by tax practitioners to their clients. This course will cover statutory, regulatory, and ethical standards governing those who are tax practitioners, emphasizing current issues in the application of rules of professional conduct, Circular 230, and provisions of the Internal Revenue Code and the Treasury Regulations governing return preparers to ensure ethical compliance in your tax practice.

This event is 3 hours Federal Tax and also 2 hours Federal Ethics.