Seminar
Live Replay WebinarIntermediate level
IRA Trust Strategy and Avoiding IRS Penalties
★★★★★
5.0 · 1 attendee ratings
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.
Learning objectives
Upon completing this course, you should be able to:
- Identify IRS Notice 2024-35 requirements and applicable 2025 compliance deadlines
- Explain how defective IRA beneficiary forms lead to unintended tax consequences
- Analyze legal risks in using conduit and accumulation IRA trusts
- Assess the impact of unclaimed required minimum distributions after account holder death
Major topics
IRS correction deadlines and noncompliance implications
Legal liabilities tied to flawed IRA trust structures
Beneficiary form errors and default distribution risks
Who this is for
CPAs and tax advisors managing retirement plan distributions and legacy planning strategies.
Prerequisites: Basic knowledge of taxation
Course details
- Recommended CPE credit
- 2 — Taxes
- Field of study
- Taxes
- Program level
- Intermediate
- Delivery method
- Group Internet Based
- Prerequisites
- Basic knowledge of taxation
- Advance preparation
- None
- Length
- 1h 40m
- Course number
- 25c01267
- Provider
- CPE Today
CPE Today (Devmatics, LLC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors (Sponsor ID 167619). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, nasbaregistry.org. For information about our refund, complaint, and program cancellation policies, see Company Policies or contact [email protected].
Your instructor
Seymour Goldberg
Speaker · Goldberg & Goldberg, P.C. · ★ 5.0 instructor rating
Seymour Goldberg, Esq., CPA, MBA (Taxation), JD is a senior partner in the law firm Goldberg & Goldberg, P.C. He has conducted over 100 continuing professional education programs for attorneys and CPAs in the area of IRA distribution issues and IRS IRA trust compliance issues. He is a former IRS agent and IRS instructor. Mr. Goldberg is the recipient of Outstanding Discussion Leader Awards from both the AICPA and...
Full profile →Attendee feedback
5.0
1 attendee ratings
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