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Withdrawal & distributions

About this topic

With the increased demand for financial planners and the integrated nature of clients’ financial situations, CPAs are well positioned to address these needs in an objective and ethical manner. Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources are designed to help CPA financial planners enhance their competency and understand the knowledge and skills necessary to provide specialized and integrated financial planning engagements whether in tax, estate, retirement, investments or insurance planning.

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How to avoid the 10% additional tax on early retirement distributions

This article details how to help clients get money when necessary without incurring the onerous 10% tax on early withdrawals.

Article Withdrawal & distributions Intermediate

Practical Planning for Cash Flows and Withdrawal Strategies in Retirement

In this archived webcast, a panel of CPA/PFS credential holders discuss practical planning tips for cash flows and withdrawal strategies in retirement.

Webcast Withdrawal & distributions Intermediate

Required Minimum Distribution Regulations

This podcast provides an update on the use of lump sum payments to replace lifetime income being received by retirees under defined benefit pension plans.

Video Withdrawal & distributions Foundational

Expanding the Framework of Safe Withdrawal Rates

This archived webcast explores the evolution of safe withdrawal rate research.

Webcast Withdrawal & distributions Intermediate

The CPA's Guide to Financial and Estate Planning

This publication provides guidance to planners who advise clients in estate, tax, retirement, investment and risk management matters.

Report Process, taxation & strategies Intermediate

Broadridge Forefield Advisor Retirement Plan Participant Resource Center

This page provides access to a collection of resources that address the enrollment, accumulation, and distribution planning that retirement plan participants have.

Article Retirement plans & savings vehicles Foundational

The CPA’s Guide to Practical Retirement Planning

This guide provides a comprehensive look at what the CPA needs to know about retirement planning and how to communicate to the client in various stages of life.

Report Process, taxation & strategies Intermediate

Non-Compliant IRA Trusts and Circular 230 Issues

This is a special report on non-compliant IRA trusts and Circular 230 issues from the author of The IRA Distribution Rules: IRS Compliance and Audit Issues.

Report Retirement plans & savings vehicles Intermediate

Reducing Retirement Risk with a Rising Equity Glidepath

This study explores the issue of what is an appropriate default equity glidepath for client portfolios during the retirement phase of the lifecycle.

Report Portfolio management Advanced

Retirement Risk, Rising Equity Glidepaths, and Valuation-Based Asset Allocation

This study explores the interaction of two research threads relating to asset allocation in retirement.

Report Portfolio management Advanced

Guidance on Roth IRA Conversions

This page provides access to resources to assist in proper Roth conversion and recharacterization planning for your clients.

Article Retirement plans & savings vehicles Intermediate