IRA Trust Strategy and Avoiding IRS Penalties

Retirement account planning errors can lead to costly compliance failures, ethical liabilities, and tax-related legal exposure. This program provides in-depth guidance on high-risk areas involving IRA and Roth IRA distributions, including the IRS’s evolving correction frameworks, recent regulatory guidance, and distribution obligations upon account holder or beneficiary death. Professionals will gain a practical understanding of default distribution mechanics, power of attorney implications, and statute of limitation risks with noncompliant trusts. Taught by a nationally recognized expert, Sy Goldberg, in retirement account compliance, the course equips CPAs and tax practitioners to proactively anticipate client-side vulnerabilities. Participants will examine IRS deadlines triggered by post-SECURE Act inheritance circumstances, explore IRA trust litigation scenarios, and evaluate how poorly structured documentation can lead to unintended beneficiaries or circular 230 violations. Real-world case studies and legal interpretations will provide the tools to evaluate risks and safeguard client plans.