Avoiding a Financial Danger Zone for Heirs of Retirement-Type Accounts, Including IRAs

COURSE DETAILS

It is imperative that attorneys and CPAs become aware of the many new rules that apply to heirs of inherited retirement accounts — including IRAs.

Not knowing these rules may result in substantial IRS sanctions of twenty-five percent (25%) of the amount involved in the error for the plan participant, IRA owner, and heirs.

The program will cover such topics as:

• Recent 2026 developments

• Analysis of the distribution rules that apply to:

  • (a) A designated beneficiary

  • (b) An eligible designated beneficiary

  • (c) A beneficiary that is not a designated beneficiary or an eligible designated beneficiary

• Elections by eligible designated beneficiaries to elect the ten-year deferral rule

• IRS penalty sanctions against heirs, including pyramiding penalties

• Statute of limitations issues regarding IRS penalty sanctions

• Retroactive rules

• Estate planners and tax preparers need to be aware of these rules

• Practitioner tips

• …and much more!

The course material will include an electronic outline that covers many of the basic rules and the application of such rules.

FACULTY

Program Co-sponsor: IRG Publications

Faculty: Seymour Goldberg, Esq., CPA, MBA (Taxation), JD, Goldberg & Godberg, PC

Seymour Goldberg is a senior partner in the law firm Goldberg & Goldberg, P.C. He has conducted over 100 continuing professional education programs for attorneys and CPAs in the area of IRA distribution issues and IRS IRA trust compliance issues. He is a former IRS agent and IRS instructor. Mr. Goldberg is the recipient of Outstanding Discussion Leader Awards from both the AICPA and the Foundation for Accounting Education. His manuals, written for the American Bar Association, can be found in well over 100 law school libraries. Two of his manuals cover IRA issues and IRS compliance issues involving IRAs.