The long-awaited SECURE Act proposed regulations were finally released in late February 2022. As a complement to his podcast, The ins and outs of the new SECURE Act proposed regulations, Bob Keebler, CPA/PFS, shares a handout that walks PFP Section members and PFS credential holders through the following topics related to post-mortem IRA distributions:
Key points of the newly proposed regulations in comparison to existing regulations
What happens with deaths prior to the required beginning date?
Determination of the designated