2026 IRA School, October 20-22, 2026

Legislative Update Secure 2.0

• Delaying the Effective Date
• Requiring Beneficiaries to take Annual
• Distributions for the 10-year Option
• Naming Multiple Beneficiaries Consisting of an Eligible Designated Beneficiary (EDB), Designated Beneficiary (DB) and Non-person Beneficiary (including beneficiaries who may not be identifiable)
• Providing Verification for Being an Eligible Designated Beneficiary
• Removing the Hypothetical RMD

Plan Agreement

Amendments

• Required vs Suggested

  Beneficiaries

• Expanded coverage

  Contribution Rules

  Transfers vs Rollovers

  Rollovers: Direct vs Indirect

  5498 Reporting Changes

  Fiduciary Responsibility

  Distributions: Pre-59 1/2 Exceptions  

  RMD’s: New age 72 Rule

  Beneficiaries Election

• Options / Taxation / Reporting

  Trust Beneficiaries (New)

  Roth IRA with Distributions

  Conversions

• Rules, Taxation, & Reasons Why

  Prohibited Transactions

  Taxation

• Deductible vs. Non-Deductible

  Excess Contributions

  Recharacterizations

  SEP-IRA

  SIMPLE-IRA

  Self-Directed IRA’s

  Reporting Rules

• 5498’s & 1099- R’s

  How to Correct

• 5498’s & 1099-R’s

Health Savings Accounts

Who Should Attend:  For new IRA and Experienced staff, this program is the quickest, easiest and most comprehensive coverage IRAs and HSAs. Days one to three of the school will cover new and current IRA material, and previous topics covered at the school will be expanded.