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IRA and Retirement Plan Changes and Planning for 2021 (IRCP)

  • 22 Sep 2021
  • 2:00 PM - 5:00 PM

IRA and Retirement Plan Changes and Planning for 2021 (IRCP)


Denise Appleby, MJ, APA, CISP, CRPS, CRC, Larry Pon, CPA, Edward A. Renn, Esq., Michael J. Tucker, J.D., CPA
  • Credits 3
  • Level Intermediate
  • Field of Study Taxes


The CARES Act allowed owners of IRAs and employer-sponsored retirement plans to take coronavirus-related distributions and plan loans in 2020. For 2021 and after, required minimum distributions (RMDs) are once more required. The distribution rules that applied to the beneficiaries of IRAs and employer plans changed with the enactment of the SECURE Act, limiting the distribution options starting with beneficiaries who inherited IRAs in 2020. This program will review many important SECURE Act changes that take effect in 2021, as well as the new rules for restarting RMDs.

Major Topics:

  • SECURE Act changes for 2020 and after
  • Expiration of option to take a coronavirus-related distribution
  • Repayment of coronavirus-related distributions
  • Additional year for repayment of loans from eligible retirement plans
  • SECURE Act 10-year RMD rule for designated beneficiaries
  • Distinguishing between eligible designated beneficiaries and ineligible beneficiaries under the SECURE Act
  • Elimination of the age cap for IRA contributions
  • Amending retirement plans to allow for coronavirus-related distributions and loans
  • Distribution options for spousal beneficiaries

Learning Objectives

  • Advise clients regarding IRA and retirement plan changes

Designed For

Any tax practitioner advising clients with respect to IRAs and qualified plans


Knowledge of individual income tax rules

Advanced Preparation


IRS Approved


CFP Approved


CLE Approved

Varies by state. Check

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