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American Institute of CPAs - Personal Financial Planning (PFP)

Mar 4, 2022

The long-awaited SECURE Act proposed regulations related to post-mortem IRA distributions are finally here. Bob Keebler, CPA/PFS, walks through the latest proposals and shares what you need to know in this episode of the PFP Section podcast. Topics covered include:

  • 2021 RMDs that were missed in the case of death post required beginning date
  • Key points related to the new proposed regulations compared with the existing rules
  • When the 5-year rule, 10-year rule, and the life expectancy rule apply
  • Expansion of the definitions of eligible designated beneficiary, disabled, and chronically ill 

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This episode is brought to you by the AICPA’s Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

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