Winter/Spring 2020 Workshops - 3
DAY 1: IRA CONTRIBUTIONS
IRA CONTRIBUTIONS AND DEDUCTIONS
Traditional and Roth IRA eligibilityČƫLQFOXGLQJ
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Contribution limits and deadlines
Catch-up contributions
Spousal contributions
Traditional IRA deductions
IRA cost-of-living adjustments for 2020
IRS Form 5498
IRA ROLLOVERS, TRANSFERS
AND CONVERSIONS
IRA-to-IRA rollovers
IRA-to-IRA transfers
One-rollover-per-year rule
60-day rollover rule
60-day rollover rule waivers
Converting a Traditional IRA to a Roth IRA
ROLLOVERS BETWEEN IRAS AND WRPS
Rollover eligibility
Direct rollover rules
Non-spouse beneficiary rollovers
Reporting requirements
IRA-to-WRP rollovers
CORRECTING CONTRIBUTIONS
Withdrawing contributions by the applicable
deadline
Defining the applicable deadline
Recharacterizing contributions
Withdrawing excess contributions after the
applicable deadline
Carrying forward excess contributions
Excess contribution penalties
DAY 2: IRA DISTRIBUTIONS
IRA UPDATE
Focus on late-breaking and pending legislationČ
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Traditional and Roth IRA distribution taxation
Early distribution penalty
Exceptions to early distribution penaltyČƫ
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Reporting IRA distributions
LIFETIME REQUIRED MINIMUM
DISTRIBUTION RULES
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Distribution calendar year requirements
Calculating the RMD
Impact of NEW RMD rules for DQGƫ2021
on RMD amount
Uniform lifetime or joint life expectancy table,
including NEW tables for 2021
Excess accumulation penalty and waiver
IRA DEATH DISTRIBUTION RULES
Defining the "designated beneficiary"
Beneficiary options
Five-year rule
Life-expectancy rule, including NEW tables
for 2021
Additional spouse beneficiary options
Deaths before, on or after required
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BONUS: HSA CONTRIBUTIONS
HSA eligibility
Defining a high-deductible health plan (HDHP)
2019 and 2020 contribution limits
Moving funds from an IRA to an HSA
Reporting HSA contributions
BONUS: HSA DISTRIBUTIONS
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Taxation of distributions
Qualified medical expenses
Death distributions
Reporting HSA distributions
SEMINAR OUTLINE & ACCREDITATION
Each attendee will be given their own Workshop Manual which they can refer to throughout
their daily course work. It also serves as a handy reference guide upon their return to the office.
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Attendees will also be awarded an attractive Certificate of Attendance. Suitable for framing, it
acknowledges the satisfactory completion of all modules in the outlined course of study.
We Offer the Best IRA Training Value in America!
PMC's Regional IRA Seminars are constantly monitored and updated to reflect changes to rules and
regulations brought about by tax legislation or as a result of IRS pronouncements. If you attend one
of our Winter/Spring 2020 Regional IRA Seminars and for any reason are not 100% satisfied, we will
refund your full paid registration fee - no questions asked.
SEE BACK PAGE FOR REGISTRATION INFORMATION
Winter/Spring 2020 Workshops
Table of Contents for the Digital Edition of Winter/Spring 2020 Workshops
Winter/Spring 2020 Workshops - 1
Winter/Spring 2020 Workshops - 2
Winter/Spring 2020 Workshops - 3
Winter/Spring 2020 Workshops - 4
Winter/Spring 2020 Workshops - 5
Winter/Spring 2020 Workshops - 6
Winter/Spring 2020 Workshops - 7
Winter/Spring 2020 Workshops - 8
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