FIS Relius

The final defined contribution Required Minimum Distribution (RMD) regulations are complicated and confusing. Many practitioners know the basics, but the more complex situations that come up in everyday practice are mysteries. The confusion deepens once a participant dies. Misconceptions abound as the rules split into 6 different systems. And yet, understanding RMDs is absolutely vital to understanding the nonspouse beneficiary rollovers requirements.

This program walks you through the RMD rules and the new nonspouse rollover rules. It is filled with examples and the kind of detailed information that is difficult to find elsewhere.

• Required Beginning Dates
• Plan Alternatives
• Lifetime RMDs
• Tables to Use
• Change of Marital Status
• Change of Beneficiary
• Partially Vested Benefits
• Unfunded Contributions
• Distribution Deadlines
• Designated Beneficiaries
• Core Definitions
• Separate Share Rules
• Trusts as Designated Beneficiaries
• RMDs After Death
• Spousal and Other Designated Beneficiaries
• Recipients Other Than Designated Beneficiary
• Death Before or After RMD
• Death of Beneficiary
• Nonspouse Beneficiary Rollovers
• Technical Correction Pending
• Interface with RMD Rules

There are no prerequisites or other advanced preparation for this program. The speaker will assume that attendees understand the basics of operating 401(k) plans, and a minimum of one year of experience.

Instructional Delivery Method: Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After attending this Web seminar, an attendee should be able to:

• Explain the RMD rules and rollover options to Plan Sponsors, participants, and beneficiaries
• Apply the RMD requirements for various types of beneficiaries
• Determine the options for spousal and nonspousal beneficiary rollovers
• Understand how changes to beneficiaries impact RMD requirements

How to participate

You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone. Important Note: The user registrant must be logged in via the internet for CE purposes. Select the ""Fees"" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

All ownership and intellectual property rights in and relating to this website and all of its contents or any copies thereof, including but not limited to copyrights, logos, trademarks, service marks, design, text, videos, sound recordings, images, links, graphics, code, concepts and themes are owned by SunGard and/or its subsidiaries (collectively "SunGard") or used under authorized license by the SunGard. Any recording, reproduction, transmission, distribution, publication, performance, broadcast, hyperlink, creation of derivative works or other use in whole or in part in any manner without the prior written consent of the SunGard is expressly prohibited. Without the prior written consent of the SunGard, you shall not insert a hyperlink to this website or any part thereof on any other website or "mirror" or frame this website, any part thereof, or any information or materials contained in this website on any other server, website or webpage.