Introduction to Required Minimum Distributions Webcast [RMD2]
Time: 09:00am-11:00am
Subject:
TaxationCredit Hours:
2.00Price:
Member: $125.00
Non-member: $155.00
Discussion Leader:
Ini Adesanya, CPA
more info
Dr. Inibehe (Ini) Adesanya is the president of INI ADESANYA CPA, PLLC, and also owns Global Tax Lady LLC. Dr. Adesanya has worked in various countries with conglomerates and multinationals, including banks and the entertainment industry. She also worked in public accounting before starting her practice. With 20 years of combined experience in accounting, business, and taxation, Dr. Adesanya’s expertise covers complex domestic and international tax issues for both individuals and businesses. Dr. Adesanya works with clients as a subject matter expert (SME) on tax cases and tax issues where she justifies her clients’ tax position based on tax law, treasury regulations, revenue procedures, and other related regulatory publications. Dr. Adesanya has developed and taught courses on business taxation, for which she has received awards. She has also written and presented papers at various forums, organizations, and radio stations focusing on business, accounting, and U.S. and international tax issues. Dr. Adesanya is a Chartered Accountant (ACA), a Fellow Chartered Tax Practitioner (FCIT), and a Certified Public Accountant (CPA) licensed in the states of Colorado and Texas. She is also a Certified Global Management Accountant (CGMA). She holds a B.S. in human anatomy and a Professional Degree in accounting from Nigeria, as well as a Master of Science in taxation from Golden Gate University, San Francisco. She received her Ph.D. in business administration with a concentration in accounting and finance at Trident at American Intercontinental University, Chandler, AZ; her dissertation focus was on taxation.
closeWebsite registration for this course closes on October 25, 2026. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.
Full Description
Introduction to Required Minimum Distributions Webcast (RMD2)October 26th, 2026 / 9:00 am 11:00 am Alaska Time
Live Webcast / Washington Society of CPAs Virtual Classroom
Required minimum distributions (RMDs) must be taken from certain tax-deferred retirement accounts, starting when the account owner reaches their applicable age. The RMD rules are complex and must be simplified to help ensure clients understand them. Accounting and finance professionals must understand the basics of RMDs for IRAs and employer plan accounts so as to help IRA owners, plan participants, and beneficiaries meet their RMD obligations and avoid penalties that apply to RMDs not taken by their applicable deadline. Accounting and finance professionals should also be able to demonstrate tax-efficient solutions for RMDs. This course will walk accounting and finance professionals through the fundamental concepts and rules that apply to RMDs, demonstrate how to calculate RMDs, and explain how to correct RMD errors. It can be taken by anyone, including those without any experience working with RMDs. The course will include cases to promote understanding of the rules.
Major Topics:
-How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules.
-What is an RMD? Who is subject to RMDs?
-The types of accounts subject to RMDs.
-How to calculate an RMD.
-How to determine if a distribution can be an RMD.
-How to determine which life expectancy table must be used when calculating an RMD.
-The rollover and transfer rules during an RMD year.
-IRS penalties for non-compliance with RMD regulations.
-Applying RMD strategies to different plan types.
-When RMDs can and cannot be aggregated.
-How to correct an RMD shortfall. How to get a waiver of the excise tax on an RMD failure.
-The tax implication of an RMD.
-How to donate an RMD tax-free.
-How to determine the RMD rules that apply to a beneficiary.
Learning Objectives:
-Understand what Required Minimum Distributions (RMDs) are, why they exist, and the accounts to which they apply.
-Recognize the important deadlines for starting and taking RMDs, including the consequences of missing an RMD deadline and how to avoid penalties.
-Calculate RMDs using IRS tables, account balances, and other impacting data.
-Recognize common scenarios where RMDs apply for IRA owners, employer plan participants, and beneficiaries.
Designed For: Accounting and finance professionals who want to understand RMD concepts and how RMDs work.
CPE Credits: 2, Taxation
Level of Knowledge: Basic
Prerequisite: None.
Acronym: RMD2
Discussion Leader: Ini Adesanya, CPA
