This program will cover what every tax and estate planning attorney, CPA, enrolled agent, and tax preparer must know about the:

25% excise tax
IRS waiver procedure and pitfalls
Zero excise tax
10% excise tax procedure
New Updated Version of Internal Revenue Code Section 4974
IRS Investigative Techniques regarding Retirement Issues
IRS Enforcement and Taxpayer Service
Examples on how to handle the new IRS excise tax rules that apply to shortfall required minimum distributions starting in 2023 and thereafter
Circular 230 violations including examples
Detailed comment letter by Seymour Goldberg to Treasury on January 26, 2024 regarding significant tax traps under the new excise tax rules
Comment letter by AICPA dated December 12, 2023 to IRS regarding changes to the 2023 Form 5329 to include Form 1041
Why Many Beneficiary Forms are Defective
Customized Sample Beneficiary Forms
Advantages of Trusts as IRA Beneficiary
Comment Letter to Treasury Department involving Systemic IRA Trust Noncompliance issue that can have a major adverse effect on an IRA Trust
Oversight for IRA Trusts
Comment Letter to Treasury Department Involving Issue of First Impression in Drafting Conduit IRA Trust
Automatic Waiver of the Excise Tax Rules Under Secure Under Certain Circumstances
Major IRS Statute of Limitation Changes Under Secure 2.0 Act of 2022
State Court Cases which include an IRA Beneficiary Malpractice Case and two IRA Beneficiary Dispute Cases