SUS0323  |  Vendor Self Study

Surgent's 2021 IRA and Retirement Plan Changes and Planning

Sunday, May 1, 2022 - Sunday, April 30, 2023

This program will review many important SECURE Act changes that take effect in 2021, as well as the new rules for restarting required minimum distributions (RMDs). Presenters will discuss the distribution rules applying to the beneficiaries of IRAs and employer plans that changed with the enactment of the SECURE Act, limiting the distribution options starting with beneficiaries who inherited IRAs in 2020. Panelists will also explore the return of RMDs, after the CARES Act allowed owners of IRAs and employer-sponsored retirement plans to take coronavirus-related distributions and plan loans in 2020.


  • Effectively advise clients on changes to retirement plans and IRAs

Designed For

Tax professionals advising clients on qualified plans and IRAs


  • SECURE Act changes for 2020 and after
  • SECURE Act 10-year RMD rule for designated beneficiaries
  • Distinguishing between eligible designated beneficiaries and ineligible beneficiaries under the SECURE Act
  • Elimination of the age cap for IRA contributions
  • Amending retirement plans to allow for coronavirus-related distributions and loans
  • Distribution options for spousal beneficiaries
  • Expiration of option to take a coronavirus-related distribution
  • Repayment of coronavirus-related distributions
  • Additional year for repayment of loans from eligible retirement plans

This event has been canceled. If you have any questions or concerns related to this event give us a call at 405-841-3800.