A Professional’s Guide to the IRA
Distribution Rules Under the Secure Act
2nd Edition, 2021
By Seymour Goldberg, CPA, MBA (Taxation), JD
Description of this guide
Many taxpayers have accumulated a considerable amount of assets in their retirement accounts. These assets may be in their 401(k), another type of qualified plan, a 403(b) arrangement, a 457 governmental plan, a traditional IRA and a Roth IRA.
Estate and income tax planning are more important than ever, especially under the Secure Act, when advising a client that has substantial retirement type assets. The manual covers many of the rules that you need to know under the Secure Act for the
The Secure Act has many deadline rules that have to be tracked in order to avoid IRS penalties. You must become familiar with these deadlines.
This guide includes:
o Overview of the changes in the retirement distribution rules under the Secure Act
Seymour Goldberg, CPA, MBA, JD (Biography) a senior partner in the law firm of Goldberg & Goldberg, P.C., Long Island, New York, is Professor Emeritus of Accounting, Law and Taxation at Long Island University. He has taught many CLE and CPE programs at the state and national level as well as CLE courses for the American Bar Association, New York State Bar Association, City Bar Center for Continuing Legal Education, NJICLE, local bar associations and law schools. Mr. Goldberg is a member of the Committee on Relations with the IRS of the New York State Society of CPAs. He has been involved in conducting continuing education outreach programs with the IRS. He has authored guides for the American Bar Association, the American Institute of Certified Public Accountants and the Foundation for Accounting Education on IRA issues. Mr. Goldberg is the recipient of Outstanding Discussion Leader Awards from both the AICPA and the Foundation for Accounting Education. His IRA guides can be found in well over 100 law school libraries. He is a former IRS agent.
Goldberg Reports is a trademark owned by Seymour Goldberg