THE 2025 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2025 PASS.
One often overlooked exception to the 10% early withdrawal penalty is taking distributions as a series of substantially equal periodic payments. This course will review the requirements for utilizing the exception, how to calculate the payment amounts, and how this can be used as a tax planning opportunity for taxpayers.
Learning Objectives:
List the requirements that must be met for the substantially equal periodic payments exception.
Describe the IRS methods for calculating the required distribution amounts.
Summarize the circumstances that cause the exception to no longer apply.
Describe the consequences of failing to take the required distributions.
Education Information:
IRS Program Number: NMVBP-T-00308-25-O
Credit Hours: 1 CPE (NASBA); 1 CE (IRS)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about this instructor.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
