A Beginner’s Primer to Retirement Plan Distribution Rules

Many people have retirement plans but few can fully articulate the basic rules concerning distributions from those plans. This is understandable considering the federal rules concerning retirement plan distributions are some of the most complex around. 

The purpose of this course, led by attorney Spencer Reames, is to give a basic introduction to - and overview of - some of the fundamental rules so that practitioners have a general understanding of the retirement plan distribution framework.

Learning Objectives:

1. Identify the general applicability of retirement plan distribution rules
2. Review basic retirement plan distribution restrictions and requirements
3. Break down requirements such as the Required Beginning Date, First Year Distribution, and the calculation of Required Minimum Distributions
4. Address rules concerning distributions after a plan participant’s death, including death before and after the Required Beginning Date, designation of beneficiaries, general rules concerning spouses, and transfers to trusts