Inherited IRA - 0.2 CPE

The SECURE Act dramatically changed the rules for inherited retirement accounts. Beneficiaries who once could stretch distributions over a lifetime may now be required to withdraw inherited IRA assets within a much shorter timeframe, creating new tax planning challenges and opportunities.

Learning Objective

Determine how beneficiary classification affects inherited IRA distribution requirements under the SECURE Act.

Course Description

This nano-learning course reviews the post-SECURE Act distribution rules for inherited IRAs, including beneficiary classifications, the 10-year rule, required minimum distributions, and planning considerations for inherited retirement accounts.

👥 Designed For

Tax and accounting professionals advising clients on retirement distributions, estate planning, inherited retirement accounts, beneficiary designations, and post-death tax planning strategies.

Why This Matters

Inherited IRA rules have become significantly more complex since the SECURE Act eliminated the traditional stretch IRA for most beneficiaries. Classification as an eligible designated beneficiary, non-eligible designated beneficiary, estate, trust, or charity can dramatically affect distribution timelines, tax liability, and long-term wealth preservation. Understanding these rules is essential when helping beneficiaries avoid costly distribution mistakes and unnecessary taxes.

Author / Instructor

Lee T. Reams, Sr., BSME EA
Lee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.

Course Details

This course qualifies for NASBA continuing professional education credit. 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.

Navigate Inherited IRA Rules with Greater Confidence

Start Inherited IRA and learn how beneficiary classifications, distribution timelines, and SECURE Act requirements affect inherited retirement accounts and tax planning decisions.