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Wednesday, July 24  |  2:50 p.m. - 4:30 p.m.  |  Concurrent Session

Accessing Retirement Funds Before Age 59½

2 CPE for AFSP, EA, CFP®, CPA, CRTP     

To discourage the use of IRA distributions for purposes other than retirement, account owners are assessed a 10% penalty on early distributions from IRAs and employer plans unless an exception applies. The SECURE Act 2.0 added six new exceptions to the 10% penalty for early withdrawal from retirement accounts.  

Upon completion of this session, you will be able to:

  • Define qualifying distributions from retirement accounts 

  • Review the previous exceptions to the penalty for early withdrawal 

  • Discuss the new exceptions to the penalty for early withdrawal 

  • Summarize how to report exceptions to the penalty on Form 5329 

  • Explore ways to help your clients save for retirement while also building an emergency fund to avoid early withdrawal penalties 

CPE information
Duration: 100 minutes
Course level: Update
Prerequisite: General understanding of retirement distribution taxation
Advanced preparation: None
Delivery method: Group Live

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