Early Withdrawal Penalty Exceptions - 1 Hour CPE
Early Withdrawal Penalty Exceptions - 1 Hour CPE
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Description
Learn how to apply IRA and retirement plan early withdrawal penalty exceptions, including SECURE 2.0 and OBBBA provisions.
| Learning Objective: After completing this course, students will be able to identify and apply the many exceptions to the 10% premature distribution penalty for IRAs, qualified plans, and government plans, including several added by the SECURE 2.0 Act and OBBBA. The course also covers late 60-day rollover self-certification procedures. Students will learn how to help clients avoid significant penalties by using available legal penalty exceptions. |
| CPE Hours: | Federal Taxation = 1 CPE Credit/ Total = 1 CPE Credit |
| Accreditation: | CTEC, IRS, Enrolled Agents, NASBA CPA |
| Field of Study: | Federal Taxation |
| Publication Date: | 4/16/2026 |
| Instructional Delivery Method: | Self-Study |
| Level: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, Inc. 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. 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: www.nasbaregistry.org. CountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |