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22WC-0995: Retirement Penalties and Rollover Issues (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Friday, December 16, 2022
Time 12:00pm - 2:00pm
Central Time
Location Online
CPE credits CPE 2.0
of study
Taxes - Technical (2.0)
Instructor Mary Kay Foss, CPA
Standard Member Fee $79.00
Standard Nonmember Fee $109.00


Early distribution penalties and 60-day rollover failures are prevalent issues that tax preparers must handle despite the size of the firm or the wealth of your clients. There are penalty exceptions and waivers, but some issues have no possible resolution. Note : This class presents an in-depth discussion of issues presented in the instructor's class Retirement Distributions: Planning Options.

Who should take this program?

CPAs, tax staff and other tax professionals.

Major subjects

  • History of the 60-day Rule and Recent Developments
  • Rulings and self-certification
  • Exceptions to the ten percent penalty
  • What the IRS knows: Forms 1099R and 5498
  • Form 5329 use and strategies

Learning objective(s)

  • Recall exceptions from the 10% penalty for early distributions from retirement plans, IRAs and annuities.
  • Consider the far reach of the once per year rollover rule and what circumstances have fatal consequences.
  • Recognize the difference between Rollovers and Transfers.


Course code Code 22WC-0995
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Level Basic
Format Group Internet Based
Prerequisites Prereq. None

If you have questions about this event, please call us at 952-831-2707.

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