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
1(:ƫ .equired beginning date
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

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IRA DEATH DISTRIBUTION RULES
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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
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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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