IRA Required Minimum Distributions        




This course will provide you with a basic understanding of required minimum distributions (RMDs) from traditional IRAs and Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) IRAs. You will learn the options available for calculating, satisfying, and reporting an RMD each year. You will learn the RMD responsibilities of an IRA owner and the financial organization serving as custodian/trustee of the IRA.


90 mins.


  • Know what an RMD is, who must take an RMD, and when RMDs must begin.
  • Understand the basic RMD calculation.
  • Identify when a spouse beneficiary affects the RMD calculation.
  • Be aware of the possible advantages of RMD aggregation.
  • Understand the effects of RMDs on rollovers and transfers.
  • Be familiar with annual RMD documentation and reporting.

     75B3R4.1

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