DB 401(a)(9) RMD Presentation

Описание: Required Minimum Distributions (RMDs) for Defined Benefit Plans - Complete Guide for Enrolled Actuaries

🎯 Earn 2.0 Hours of Core EA Continuing Education Credit
This comprehensive webcast covers IRC §401(a)(9) required minimum distribution rules specifically for defined benefit and cash balance plans. Perfect for enrolled actuaries, plan administrators, and pension professionals. Go to https://pensionresource.website/EAMain.php... for the CE.

📚 What You'll Learn: ✅ RBD calculations for different birth cohorts (SECURE Act changes) ✅ 5% owner rules vs. non-5% owner employees ✅ Annuity method vs. single sum distribution calculations ✅ Additional accruals and vesting increase handling ✅ Form of payment elections and restrictions ✅ Top 25 HCE and IRC §436 funding restrictions ✅ Actuarial increase requirements for deferred distributions ✅ Change in annuity form rules and limitations

🔍 Deep Dive Topics: • LRM (Listing of Required Modifications) standard plan language • Internal Revenue Code §401(a)(9) statutory provisions • Treasury Regulations §1.401(a)(9)-1 through §1.401(a)(9)-9 • Life expectancy and Uniform Lifetime Tables • IRC §4974 excise tax provisions (25% penalty, waiver options) • Form 1099-R reporting for RMD distributions • EPCRS correction procedures for RMD failures

📋 Practical Applications: • RMD distribution checklists and administrative procedures • Required participant notices (402(f), W-4P/W-4R, spousal consent) • Valuation considerations for active 5% owners • Private Letter Ruling analysis and precedents • Court case updates (including recent Tax Court decisions)

⚖️ Regulatory Coverage: • IRC §402(c)(4) - Eligible rollover distribution exclusions • Regulation §1.402(c)-2 - RMD determination rules • Distribution election procedures and timing requirements • Withholding requirements and form completion

🎓 CE Credit Requirements: • Watch minimum 100 minutes without fast-forwarding • Maximum 1 pause (10 minutes max) • Video must remain visible (timer stops if minimized) • Complete attestation and contact information

👥 Perfect For: • Enrolled Actuaries seeking CE credit • Pension plan administrators • ERISA attorneys • Third-party administrators (TPAs) • Employee benefit consultants

📖 Additional Resources Covered: • IRS Publications and Revenue Procedures • Form 5329 (excise tax reporting) • Form 14568-H (VCP submissions) • Private Letter Ruling summaries • Relevant court case analysis

⏰ Duration: Approximately 2.5 hours 🏆 CE Credit: 2.5 hours EA Continuing Education

Timecodes
0:00 Intro
4:21 IRC 401(a)(9) Code Review
9:11 Review of 401(a)(9) Regulations
51:51 Example 1 - Terminated Employee DB - Annuity
53:20 Example 2 - Termployee Employee CB - Annuity
54:30 Example 3 - Single Sum First Distribution Year
56:50 Example 4 - Single Sum Second Distribution Year
59:20 Example 5 - Additional Accruals / Vesting Increase DB
1:02:40 Example 6 - Additional Accruals / Vesting Increase CB
1:08:18 Additional Resources
1:11:10 IRC 4974 code and Regulation Review
1:23:28 Private Letter Rulings and Court Case
1:25:20 Valuation Considerations
1:32:20 402(c)(4) Code and Regulation Review
1:36:12 Final Recap

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