Key Tax and Estate Planning Issues with Retirement Assets that Practitioners Must Know


Key Tax and Estate Planning Issues with Retirement Assets that Practitioners Must Know

Start 01/17/2024 - 5:30 PM
End 01/17/2024 - 8:00 PM


Many taxpayers have accumulated a considerable amount of wealth in their retirement accounts. However, mistakes can be costly. This is especially so under the new excise tax rules that apply starting in 2023 and thereafter if an IRA owner fails to take a timely required minimum distribution or the beneficiary of an inherited IRA whether it be an individual, trust or an estate fails to take a timely required minimum distribution. These new excise rules apply to plan participants and their beneficiaries as well.


There are many court cases involving the improper selection of beneficiaries of retirement accounts as well.


This 3-credit CLE/CPE program includes:


1. How to handle the new IRS excise tax rules that apply to shortfall required minimum distributions starting in the calendar year 2023 and thereafter

    • 25% excise tax
    • waiver procedure
    • zero excise tax
    • 10% excise tax procedure
    • Circular 230 violations including examples


2. Statute of limitation changes under Secure 2.0 involving retirement accounts

    • Effective date
    • Prospective only


3. Why many beneficiary forms are defective


4. Advantages of Qualifying IRA trusts for tax and estate planning purposes

    • Use as a credit shelter trust
    • Use as trusts for minors
    • Use of trusts for children for asset protection purposes
    • Use of trusts for many other purposes


5. Systemic IRA trust issue that you must know (Danger Zone issue)


6. Court cases

    • IRA beneficiary malpractice case and several other court cases


7. And much more


The course material includes an electronic outline


The New York CPE credits for this program will be issued by IRG Publications

IRG Publications CPE details:

Recommended CPE Credit Hours: 3

Method of Presentation: Webinar

NY Sponsor: IRG Publications

Sponsor License No: 002963

Subject area: Taxation

Learning objective: To avoid making mistakes when dealing with retirement accounts including the handling of the new IRS excise tax rules

Level: Intermediate

Prerequisite: Basic knowledge of taxation


ABOUT THE SPEAKER: Seymour Goldberg, CPA, MBA (Taxation), JD is a senior partner in the law firm of Goldberg & Goldberg, P.C., Melville, New York. He has conducted over 100 continuing professional education programs for attorneys and CPAs in the area of IRA distributions and IRA 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 including the New York State Appellate Division, Fourth Department, Law library Rochester, New York. Two of his manuals cover IRA issues and IRS compliance issues involving IRAs.

Mr. Goldberg can be reached at 516-222-0422 or by email at



Seymour Goldberg, CPA, MBA (Taxation), JD, Goldberg and Goldberg

Program Co-sponsors: NYCLA CLE Institute for CLE Credit; IRG Publications for CPE Credit


3 NY CLE Credits: 3 Skills; Transitional and Non-transitional; 3 NJ CLE Credits: 3 General; 3 CPE Credits for CPAs (NY only)



To register: click the Register button below. The website will prompt you to log in or create an account to complete the checkout. If you are not a member, please join the membership before completing the checkout to take advantage of the member’s price. Registration closes 30 minutes before the program.

For technical and account-related issues, please get in touch with us at

Webinar Link: After completing the checkout, you will receive a separate email with webinar access instructions. That email will arrive closer to the program start time. If you are still waiting to receive an access email 30 minutes before the program, please email

Course Materials: We will email the link to download course materials 30 minutes before the program starts.

CLE Certificates (if applicable): After verifying your attendance, we will add your certificate to the “Download CLE Certificates” page, which you can access from your “My Account” page.

Member (CLE Credits only) $65
Non-member (CLE Credits Only) $80
CPA (CPE credits only) $65
Member (CLE/CPE Credits) $75
Non-member (with CLE/CPE credits) $90
Non-Attorney/Non-CPA (No Credits) $50

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