With the growing complexity of retirement planning and ever-changing tax rules, it’s essential to stay current on the full range of Individual Retirement Accounts (IRAs). This two-part comprehensive course quickly brings practitioners up to speed on the contribution, distribution, and compliance rules governing Traditional, Roth, SEP, and SIMPLE IRAs, as well as Health Savings Accounts (HSAs). Participants will also review key updates from newly enacted tax legislation, including the Big Beautiful Bill (OBBBA) and the final RMD regulations.
Each attendee will receive a detailed reference manual with examples, worksheets, and RMD tables to support client planning and advisory work.

Part 1   IRA Foundations and Contribution Rules  

Date: Oct 14, 2025 |Time: 12:00 PM ET | 11:00 AM CT | 09:00 AM PT | 240 Minutes

This session focuses on building a solid foundation in IRA structure, contribution limits, and deduction rules. Attendees will explore how each account type—Traditional, Roth, SEP, SIMPLE, and HSA—works, including eligibility requirements, phase-out thresholds, and current-year tax implications. The course also highlights legislative updates and key planning opportunities to help clients optimize their contributions and minimize tax exposure.
Session Highlights:

• Overview of Traditional, Roth, SEP, and SIMPLE IRA structures and eligibility
• Current contribution limits and deductible phase-out ranges
• Tax treatment of contributions and distributions under updated law
• Roth IRA phase-outs and tax-free qualified distribution rules
• New provisions impacting IRAs under the Big Beautiful Bill (OBBBA)
• Planning strategies for contributions and conversions
• HSA basics: eligibility, contribution limits, and tax benefits
• Practical guidance for documentation and compliance

Part 2  Distributions, RMDs, and Advanced IRA Planning  

Date: Oct 15, 2025 | Time: 12:00 PM ET | 11:00 AM CT | 09:00 AM PT | 240 Minutes

Part 2 moves into the advanced application of IRA rules, including distributions, rollovers, RMDs, early withdrawal exceptions, and beneficiary planning. Participants will learn how to calculate RMDs, avoid penalties, and apply tax-efficient withdrawal strategies during and after the account owner’s lifetime. This session also covers the one-rollover-per-year limitation, Roth conversions, and the special tax considerations for inherited IRAs.
Session Highlights:

• Final RMD regulations and updated life expectancy tables
• Calculating RMDs during and after the owner’s lifetime
• Exceptions to the 10% early withdrawal penalty
• Rollover rules and the one-rollover-per-year limitation
• Roth conversion strategies for long-term tax savings
• Spouse and non-spouse beneficiary rules and their tax implications
• Avoiding the 50% penalty for missed RMDs
• Coordinating HSA withdrawals and IRA planning

Learning Objectives (Combined for Both Parts)

• Compare and contrast the tax and non-tax advantages of Traditional, Roth, SEP, SIMPLE IRAs, and HSAs.
• Calculate maximum contributions and taxable distributions across IRA types.
• Identify deductible phase-out limits and contribution eligibility rules.
• Explain and compute Required Minimum Distributions (RMDs) under the new age 73 rule.
• Recognize exceptions to the 10% early withdrawal penalty.
• Apply Roth conversion and rollover rules effectively.
• Advise clients on tax-efficient withdrawal and beneficiary strategies.
• Interpret recent legislation and how it impacts IRA and HSA planning.

Credits and Other information:

• Recommended CPE credit – 8.0
• Recommended field of study – Tax
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• IRS Course ID: PJGWS
• Attendance Requirement:  Yes
• Session Duration: 8 Hours
• Case Studies and Live Q&A session with speaker
• PowerPoint presentation for reference

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners