Taming the Problem Asset: Retirement Plans

Course Details

Date

Wednesday, December 16, 2026

10:00am – 11:40am
(Registration: 10:00am)

Field of Study

Taxation

Course Number

TPARP2

CPE Credit

2.0 hours CPE credit

Instructor

Janine Guillen

Level of Knowledge

Intermediate

Vendor

Accountant's Education Services (AES)

Prerequisites

Basic understanding of estate and gift rules

Description

This seminar will discuss why retirement plans are considered "the problem asset" in estate planning. Information will include navigating the complex rules around retirement plans, tax strategies for taking distributions, handling changes in beneficiaries, and other steps that may be considered to maximize retirement plan benefits.

Highlights

LINK AND INSTRUCTIONS TO COME FROM AES TAX ONE DAY PRIOR TO SESSION

Objectives

After completing this course the participants will be able to:

Explain the special tax challenges that retirement plans present in estate planning.
Discuss planning strategies to address those problems, such as choice of beneficiaries.
Discuss recent updates to tax rules, including SECURE 2.0, that affect retirement plans and required minimum distributions.
List exceptions under Â§72(t((2) to the 10% early distributions penalty.

Course Pricing

Early Registration Member Fee Applicable if you are a HSCPA member in good standing and register by December 2, 2026.	$85.00
Member Fee Applicable if you are a HSCPA member in good standing.	$150.00
Early Registration Non-Member Fee Applicable if you are not a HSCPA and register by December 2, 2026.	$150.00
Your Price	$150.00