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Ensure you have your individual sign-on link handy.  

Check your email: You can find your custom link by accessing the email confirmations that have been sent to you via email from webinar.host@bigmarker.com. 

Check your calendar: You can also find your individual sign-on link within the downloadable calendar invite for the webinar. 

Still can’t find it or something not right? Reach out to us directly as members@kitces.com and we can assist you. 

When the original SECURE Act was passed in December 2019, it brought sweeping changes to the post-death tax treatment of qualified retirement accounts. One of the biggest changes was to eliminate the prior "stretch" treatment of post-death distributions for most non-spouse beneficiaries, who are now subject to the so-called 10-Year Rule requiring beneficiaries to fully distribute inherited retirement accounts by the end of the 10th year following the original account owner's death.

In early 2022, when the IRS issued its initial Proposed Regulations regarding the SECURE Act's provisions, it included another bombshell: Not only would so-called "Non-Designated Beneficiaries" be subject to the 10-Year Rule, but, if the original account owner had been subject to Required Minimum Distributions (RMDs) prior to their death, the beneficiary would also need to take annual RMDs throughout that 10-year period (in addition to fully distributing the account by the end of the 10th year).

And now, in its new Final Regulations issued on July 18, 2024, the IRS has confirmed the requirement for Non-Designated Beneficiaries to take RMDs annually (although for beneficiaries who would have been required to take RMDs in 2021–2024 but didn't, the IRS has confirmed that there will be no penalty and no requirement to make up the missed distribution, meaning the new regulation effectively starts with RMDs required to be taken in 2025).

In this webinar, Jeff Levine, CPA/PFS, CFP®, AIF, CWS®, MSA, digs deep into the “new” 10-Year Rule to help financial planners identify strategies for helping clients make the most of the retirement accounts their heirs may inherit.

In this webinar, advisors will learn:
- Identify the situations in which a beneficiary must take annual RMDs from an inherited retirement account.
- Explore critical changes to the rules that govern trusts as beneficiaries of retirement accounts
- Determine the rules that apply successor beneficiaries

Presenter: Jeffrey Levine, CPA/PFS, CFP®, AIF, CWS®, MSA

Jeffrey Levine, CPA/PFS, CFP®, AIF, CWS®, MSA is the Lead Financial Planning Nerd for Kitces.com, Chief Planning Officer at Buckingham Wealth Partners, and is the Lead Creator and Content Expert for Savvy IRA Planning®, offered through Horsesmouth.

Accessing the webinar:
You can find your custom link by accessing the email confirmations that have been sent to you via email from webinar.host@bigmarker.com. You can also find your individual sign-on link within the downloadable calendar invite for the webinar.

Continuing Education (CE): 1.5 Credits
For attendees who want to receive CE credit for designations managed by the CFP Board, IWI, and American College, we will report your attendance directly to these organizations within 72 hours as long as you enter your certification numbers during registration and attend the live session for at least 75 minutes.

For attendees who want to receive CE credit as an Investment Adviser Representative (IAR), we will report your attendance directly to FINRA within 72 hours as long as you enter your certification numbers during registration and attend the live session for at least 75 minutes. Additionally, Kitces Members must have purchased the IAR Add-on to have their CE reported to FINRA as an IAR.

For attendees who want to receive CE credit as a Certified Public Accountant (CPA), you must attend the live session for at least 75 minutes and complete all polls presented at the live event. A certificate will be provided to you for self-reporting to NASBA.

All attendees who meet the minimum attendance requirement of 75 minutes will also receive a completion certificate that you can use to report CE to other organizations. We don't report for state-level insurance licensing although some states may accept completion certificates if you self-report.

Recordings:
Non-Members: Those who are NOT Kitces.com Members will have access to the recording for 30 days. Though continuing education is available for the live session, the recording is not CE eligible. 

Kitces.com Basic & Premier Members: The video presentation and a recording of the live Q&A will be available on the Webinars page in the Members Section. Note: If you were not able to attend the live session for the full 50 minutes, successful completion of a quiz will be required in order to receive CE for viewing the RECORDED VERSION posted to the Members Section.